Relevant estimation of loss reserves related to general insurance activity was and is one of the most important issues … for insurance companies. Maintenance of loss reserves at the right level repre-sents the key condition of insurance … methods (Christofides method) of estimating the loss reserves, especially those of incurred but not reported reserves. The …

I analyze loan loss reserves during the Global Financial Crises in the late 2000s. I develop a regression model that … loan loss reserves during the financial crisis. This paper demonstrates that all of the increase in the loan loss reserve … account is attributable to the nondiscretionary component of loan loss reserves. The discretionary reserves component actually …