Judge an insurer's reinsurance exposure and overall condition from what Schedule F reveals.
Free CAS Exam 6-U.S. (Regulation and Financial Reporting) lesson in Reinsurance Accounting Principles. 9 min read, ~1,280 words.
Schedule F discloses ceded reinsurance by reinsurer: recoverables, collateral, aging, and disputed balances. Authorized reinsurers are licensed or accredited in the state; unauthorized reinsurers are not. A third category, certified (added 2012), covers qualified non-U.S. reinsurers that post reduced, rating-based collateral; the current blank also pairs reciprocal jurisdiction reinsurers with...
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What this lesson covers
- Content
- Example 1
- Example 2
- Common Mistakes
- Check Your Understanding
- Exam Shortcuts
Learning objectives
- D5
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