Financial Reporting and Loss Reserving

Practice Note

Statements of Actuarial Opinion on P&C Loss Reserves (2009)

ittee on Property and Liability Financial Reporting’s 2009 practice note on Statements of Actuarial Opinion on P&C Loss Reserves.

Practice Note

Statements of Actuarial Opinion on P&C Loss Reserves (2008)

ittee on Property and Liability Financial Reporting’s 2008 practice note on Statements of Actuarial Opinion on P&C Loss Reserves.

Issue Brief

P/C Actuarial Communication on Reserve Ranges and Variability of Unpaid Claim Estimates

Committee on Property and Liability Financial Reporting issue brief intended to improve actuarial communications of issues surrounding the use of reserve ranges and variability of unpaid claim…

Practice Note

Statements of Actuarial Opinion on P&C Loss Reserves (2007)

ittee on Property and Liability Financial Reporting’s 2007 practice note on Statements of Actuarial Opinion on P&C Loss Reserves. PLEASE NOTE: This practice note was superseded by the 2011 practice…

Practice Note

Statements of Actuarial Opinion on P&C Loss Reserves (2006)

ittee on Property & Liability Financial Reporting’s practice note Regarding Statements of Actuarial Opinion on Property and Casualty Loss Reserves.PLEASE NOTE: This practice note was superseded by…

Comment / Letter

COPLFR Comments on Draft Bermuda Monetary Authority Guidance

Comments from COPLFR about draft Bermuda Monetary Authority guidance on the role of the loss reserve specialist.

Comment / Letter

Comments on Draft CAS Principles for Loss Reserves

Committee on Property and Liability Financial Reporting comments in response to a draft “Statement of Principles Regarding Property and Casualty Loss and Loss Adjustment Expense Reserves” issued by…

Comment / Letter

Letter to SEC on P/C Liabilities Disclosure in Financial Reporting

Committee on Property and Liability Financial Reporting comments in response to the SEC’s Financial Reporting Release requiring tabular disclosure of payments due under P/C liabilities for specified…

Comment / Letter

Comments to FASB on AICPA Risk Transfer Paper

Committee on Property and Liability Financial Reporting comments to the Financial Accounting Standards Board in response to the American Institute of Certified Public Accountants’ paper evaluating…

Issue Brief

Actuarial Opinions in Property/Casualty Insurance

The Committee on Property and Liability Financial Reporting’s Issue Brief on Statements of Actuarial Opinion in Property/Casualty Insurance (first published December 2003; reformatted March 2004).