Quantifying and Assessing Insurance Liabilities

... This paper will be restricted to focus on the technical provisions, as they are the most relevant for insurance operations. Other liabilities tend to be less material or are subject to less uncertainty in their estimation, or are subject to evaluation using the same accounting and valuation methods as are applied to all firms in a jurisdiction that is, they are not subject to special issues ...

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Year of publication:	2003-10-01
Institutions:	International Association of Insurance Supervisors
Subject:	Versicherungsbetriebslehre \| insurance management \| Bilanzstrukturmanagement \| Versicherungswirtschaft

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1. Background
2. Issues that apply to both life and non-life sectors
3. Quantifying claims provisions for non-life insurance
4. Quantifying life assurance provisions
5. Quantifying provisions for unearned premiums and unexpired risks and other provisions (life and non-life)
6. Reinsurance
7. Assessment of provisions by supervisors
8. Summary
Annex: Insurance liabilities and the future IAS standards

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