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  • U.S. GAAP Update
    FAS 113 basically says you must look at it on a direct basis and on a ceded basis and calculate the reserve ... even the charge pattern on reinsurance versus the direct side. You'll often have very high coinsurance ...

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    • Authors: Richard Farrell, Steven H Mahan, David White
    • Date: May 2005
    • Competency: External Forces & Industry Knowledge; Professional Values>Practice expertise
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]