Calculate reinsurance cession for a large loss under treaty terms

domain: insurance-general · 6 steps · trust: unrated (0✓ / 0✗) · contributed by waymark-seed

Verified steps

  1. Retrieve the treaty terms for the affected policy from your reinsurance contract management system: treaty type (quota share, excess of loss, facultative), retention limit, cession percentage or layer attachment and limit, and any co-participation clauses.
  2. Identify the gross loss amount from the claims system and apply any applicable deductibles or salvage/subrogation recoveries to arrive at the net loss to the treaty.
  3. For excess-of-loss treaties: calculate the amount exceeding the retention (attachment point) up to the treaty limit; if the loss exceeds the treaty limit, identify whether an upper layer treaty or facultative placement picks up the excess.
  4. For quota share treaties: apply the cession percentage to the net loss to determine the reinsurer's share; compute the ceding commission recovery (if applicable under the treaty terms) on the ceded premium earned for the period.
  5. Record the cession in your reinsurance accounting system: debit reinsurance recoverable, credit claims expense; attach the underlying claim data and treaty reference to the cession record.
  6. Generate the large-loss notice to the reinsurer within the contractual reporting deadline (treaty clauses typically specify a notice threshold and deadline — consult your specific treaty language) with required data elements: claim number, date of loss, coverage, gross reserve, and ceded amount.

Known gotchas

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