Conditional Reserves

This item represents the aggregate of various reserves which, for technical reasons, are treated by companies as liabilities. Such reserves, which are similar to free resources or surplus, include unauthorized reinsurance, excess of statutory loss reserves over statement reserves, dividends to policyholders undeclared and other similar reserves established voluntarily or in compliance with statutory regulations.

See Also: Current Liquidity (IRIS); Coverage; Commercial Lines; Combined Ratio After Policyholder Dividends; Class 3-6 Bonds (% of PHS); Chartered Property and Casualty Underwriter (CPCU); Change in Policyholder Surplus (IRIS); Change in Net Premiums Written (IRIS); Ceded Reinsurance Leverage; Casualty Insurance;

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