Financial Reporting and Loss Reserving
Financial reporting and loss reserving issues in property/casualty actuarial practice.

Financial Reporting and Loss Reserving Resources
Comment / Letter
Academy Comments to NAIC on SOA General Insurance Track Request
Academy comments to NAIC’s Casualty Actuarial and Statistical Task Force on its review of the Society of Actuaries’ (SOA) general insurance track request.
Practice Note
Statements of Actuarial Opinion on P/C Loss Reserves (2014)
Committee on Property and Liability Financial Reporting 2014 Practice Note on Statements of Actuarial Opinion on P/C Loss Reserves.COPLFR Overview for P/C Insurers’ Audit Committees
Committee on Property & Liability Financial Reporting (COPLFR) overview providing information on effective use of actuarial loss reserves expertise by audit committees and boards.
Comment / Letter
COPLFR Comment Letter on Proposed Changes to IRIS Ratios
Committee on Property and Liability Financial Reporting comment letter to the NAIC’s Casualty Actuarial and Statistical Task Force on proposed changes to IRIS ratios 11, 12, and 13, which would add…
Practice Note
Statements of Actuarial Opinion on P&C Loss Reserves (2013)
ittee on Property and Liability Financial Reporting 2013 practice note on statements of actuarial opinion on P&C loss reserves.
NAIC Report
CPC Presentation to NAIC on Property/Casualty Insurance Issues
Casualty Practice Council presentation by Academy Vice President Mike Angelina to the NAIC’s Center for Insurance Policy and Research Summit on property/casualty insurance issues.
NAIC Report
Current Liability Reporting Presentation at CIPR Summit
Casualty Practice Council presentation by Academy Vice President Mike Angelina to the NAIC’s Center for Insurance Policy and Research Summit on the effects of current liability reporting.
NAIC Report
Presentation to Regulators on Process Allowing Non-CAS Members to Sign NAIC P/C Opinions
Presentation to the NAIC’s Casualty Actuarial & Statistical Task Force on the Casualty Practice Council’s application process for non-CAS members to be approved to sign NAIC P/C Opinions.
Comment / Letter
Comments on Proposed Regulations on CA Workers’ Comp Self-Insurance Plans
FR comment letter to the California Office of Self Insurance Plans concerning proposed final regulations on the state’s workers’ compensation self-insurance plans.
Comment / Letter