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

Financial Reporting and Loss Reserving Resources
Practice Note
Statements of Actuarial Opinion On Property and Casualty Loss Reserves (2024)
The Committee on Property and Liability Financial Reporting’s practice note on Statements of Actuarial Opinion on P/C Loss Reserves (2024), including discussion regarding changes in the NAIC Annual…
Practice Note
Statements of Actuarial Opinion on P/C Loss Reserves (2023)
The Committee on Property and Liability Financial Reporting’s practice note on Statements of Actuarial Opinion on P/C Loss Reserves (2023), including discussion regarding changes in the NAIC Annual…
Practice Note
Risk Transfer Practice Note
The Committee on Property and Liability Financial Reporting (COPLFR) released the update to the Risk Transfer Practice Note (last updated in 2007). The Risk Transfer Practice Note includes…
Practice Note
Statements of Actuarial Opinion on P/C Loss Reserves (2021)
The Committee on Property and Liability Financial Reporting’s practice note on Statements of Actuarial Opinion on P/C Loss Reserves (2021), including discussion regarding changes in the NAIC Annual…
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.
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.
Practice Note
Statements of Actuarial Opinion on P&C Loss Reserves (2012)
ittee on Property and Liability Financial Reporting’s 2012 practice note on Statements of Actuarial Opinion on P&C Loss Reserves.
Practice Note
Statements of Actuarial Opinion on P&C Loss Reserves (2011)
ittee on Property and Liability Financial Reporting’s 2011 practice note on Statements of Actuarial Opinion on P&C Loss Reserves.
Practice Note
Statements of Actuarial Opinion on P&C Loss Reserves (2010)
ittee on Property and Liability Financial Reporting’s 2010 practice note on Statements of Actuarial Opinion on P&C Loss Reserves.
Practice Note