Property-Liability Loss Reserve Certification: Independent or In-House?
研究了美国保险监管机构要求损失准备金专家认证的规定，指出认证专家无需独立于保险公司，并讨论了缺乏独立性要求带来的问题。
In June 1980, the National Association of Insurance Commissioners (NAIC) adopted the requirement that an opinion by a qualified loss reserve specialist about the adequacy of an insurer's loss and loss adjustment expense reserves be included on the Fire and Casualty Annual Statement Blank. Although this rule is optional with each state commissioner, as of January 1981, seven states had indicated that they planned to require such opinions.' The reasoning behind this loss reserve certification rule is that the financial well-being of property-liability insurers is strongly dependent on the accuracy of estimates upon which loss reserves are based. Thus, the NAIC is seeking to assure that such reserves are sufficient to cover the eventual losses which have not been paid at the time the annual statement is issued. However, the certifying specialist is not required to be indpendent of the insurer about which the opinion is rendered. This study reviews the nature of the loss reserving procedure, in light of the certification requirement, and discusses some troublesome aspects of the lack of an independence requirement.