What is the "reporting entity"? And why is it a benefit that the RP be reduced?

The sample solution provides two possible answers for part a depending on the tax assumption. In this case, if we didn't state our assumption on the tax on DTA, do we not get full credit?

losses, not just reserves. In Spring 2019 #14, for example, one-year development is calculated by taking total incurred for CY 2017 for all but the latest accident year minus total incurred for CY 20

The examiner's report includes "miscellaneous balances payable" as part of the total collateral. How would we know that it's a payable related to reinsurance and not some other creditor?

Are all of these acceptable answers? e.g. 2015 S#14.d)

I notice there were two sample accepted solutions. In one they only used the "> 90 Days Past Due" rows in the data table to calculate the "recoverable on paid over 90 days"…

Here, they have [incurred loss = paid loss + change in unpaid loss]. I feel like I've always seen [incurred loss = paid loss + change in case reserves]. Is the change in unpaid what should always be …

Fall 2017 #14 is the specific problem I am referring to if that helps at all.

Hi, for one year loss development in IRIS 11, the solution add 2015 and 2016's one year development to derive IRIS 11.

So I was trying to figure out why this problem included EP in invested income but we didn't for 2017F #21.

In Fall 2016, #14.a, One of the sample answers is Assuming tax on DTA & DTL = 35%

* Assets in Fall 2017 Q#14

In the solution for this problem, Surplus Paid In is used as the Surplus figure in IRIS formulas. Is this intended? I was confused since there's a separate Surplus line item that I was using, but sin…

Why is net unpaid losses = net reported losses + net ibnr here?

The examiner's report has this for assuming .35 tax on DTA:

In Spring 2014 #14, the uncollected premium and agents' balances item is still included to calculate Admitted Assets. I am confused here since we do not recognize the Agent Balance > 90 days du