Practice Exam 1 - Q24 c)

Hi,

I'm not sure I understand the answer to part c of this question (Describe the accounting treatment of retroactive reinsurance according to SAP).

  • If there is a claim then loss reserves do not increase
  • The claim amount is recorded as a write-in liability

This is the same info as what's in the Wiki article, but the "Cheat Sheet" and SSAP 62R seem to say differently.

Are the Wiki article and the question from the perspective of the reinsurer? How would I know whether to answer from the perspective of the reinsurer or the ceding company?

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