Reinsurance

Ceded reinsurance trends, affiliate/captive breakdown, ModCo/FWH analysis, and concentration risk

Type
Years-
Size
PE

Methodology

Data Source: Schedule S Part 1D -- Life ceded reserves (L_SS0007) and A&H ceded reserves (L_SS0008).

Metrics: Reserve Credit Taken + ModCo Reserve = total ceded reserves. Funds Withheld tracked separately.

Classification: Reinsurance_Class_and_Authorization hierarchy provides US/Non-US, Affiliated/Unaffiliated breakdowns.

Caveats: Reinsurance data is typically filed later than investment data; the latest available year is 2024. Top movers compare the two most recent years with data.

Regulatory Context
Chronicles
  • Schedule S — NAIC statutory filing schedule for reinsurance
  • AG48 — Actuarial Guideline XLVIII (2015) -- captive reinsurance rules
  • XXX/AXXX — Valuation regulations driving reserve financing via captives
SSAP References
  • SS0007 — Schedule S ceded life reinsurance detail
  • SS0008 — Schedule S ceded A&H reinsurance detail
  • SS0002 — Reinsurer reference (name, jurisdiction, authorization)
NAIC Annual Statement InstructionsACLI Life Insurers Fact Book