NAIC.SSAP-62R
This reading establishes SAP (Statutory Accounting Principles) for reinsurance. It overlaps with Friehaut.Reins regarding whether risk transfer has actually occurred. If no risk transfer has occurred then reinsurance accounting does not apply. You would have to use something called deposit accounting instead.
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BattleTable
Based on past exams, the main things you need to know (in rough order of importance) are:
reference part (a) part (b) part (c) part (d) E (2018.Spring #27) E (2017.Fall #28) E (2014.Fall #24) E (2014.Fall #25) E (2012.Fall #30)
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BattleCodes
Memorize:
Conceptual:
Calculational:
