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1

United States. General Accounting Office. Accounting and Information Management Division. Reserve ratio. The Office, 1995.

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2

Company, A. M. Best, ed. Casualty loss reserve development series. A.M. Best Co., 1991.

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3

Company, A. M. Best, ed. Casualty loss reserve development series. A.M. Best, 1995.

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4

Company, A. M. Best, ed. Casualty loss reserve development series. A.M. Best, 1996.

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5

Compliance Review Committee for a Review of the South Carolina Insurance Reserve Fund. Compliance Review Committee for a Review of the South Carolina Insurance Reserve Fund: Final report. State Reorganization Commission, 1996.

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6

Naab, Bryan. An audit, Unemployment Reserve Fund, Department of Workforce Development. Wisconsin Legistative Audit Bureau, 2002.

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7

American Institute of Certified Public Accountants. Auditing Insurance Entities' Loss Reserve Task Force. Auditing insurance entities' loss reserves. The Institute, 1992.

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8

Marwick, KPMG Peat, ed. CPA audit and loss reserve certification requirements for insurance companies: United States and Canada. KPMG Peat Marwick, 1989.

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9

United Nations. Economic Commission for Latin America and the Caribbean. Economic Development Division and Deutsche Gesellschaft für Technische Zusammenarbeit, eds. Insurance underwriter or financial development fund: What role for reserve pooling in Latin America? Naciones Unidas, CEPAL, Development Studies Unit, Economic Development Division, 2006.

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10

Eichengreen, Barry J. Insurance underwriter or financial development fund: What role for reserve pooling in Latin America? National Bureau of Economic Research, 2006.

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11

South Carolina. General Assembly. Legislative Audit Council. Report to the General Assembly: A review of the South Carolina Insurance Reserve Fund. The Council, 1995.

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12

Norberg, Ragnar. Reserves in Life and Pension Insurance. University of Copenhagen, 1990.

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13

Bradford, David F. The influence of income tax rules on insurance reserves. National Bureau of Economic Research, 1997.

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14

United States. Department of Defense. Office of the Secretary of Defense, National Defense Research Institute (U.S.), and Rand Corporation, eds. Healthcare coverage and disability evaluation for reserve component personnel: Research for the 11th Quadrennial Review of Military Compensation. Rand Corporation, 2012.

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15

Gainer, William J. Unemployment insurance: Issues relating to reserve adequacy and trust fund solvency : statement of William J. Gainer, Associate Director, Human Resources Division, before the Subcommittee on Public Assistance and Unemployment Compensation, Committee on Ways and Means, House of Representatives. U.S. General Accounting Office, 1987.

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16

Canada, Insurance Bureau of. Discounting of loss reserves in the property and casualty insurance industry: A report prepared. The Bureau, 1990.

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17

United States. Congress. House. Committee on Public Works and Transportation. Subcommittee on Aviation. War risk insurance and the Civil Reserve Air Fleet program: Hearings before the Subcommittee on Aviation of the Committee on Public Works and Transportation, House of Representatives, One Hundred Second Congress, second session, April 7; May 28, 1992. U.S. G.P.O., 1992.

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18

D'Arcy, Stephen P. Discounting property-liability reserves. College of Commerce and Business Administration,University of Illinois at Urbana-Champaign, 1986.

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19

Insurance Services Office (U.S.), ed. Analysis of loss and loss adjustment expense reserves at year-end 1989--technical analysis. Insurance Services Office, 1990.

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20

Krasnova, I. A. Strakhovye fondy i finansovo-kreditnye otnoshenii͡a︡. Izdatelʹskiĭ t͡s︡entr SO "Ankil", 1993.

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21

L, Brown Robert. Introduction to ratemaking and loss reserving for property and casualty insurance. 3rd ed. ACTEX Publications, Inc., 2007.

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22

American Institute of Certified Public Accountants. Insurance Companies Committee. Auditing Insurance Entities' Loss Reserves Task Force. and American Institute of Certified Public Accountants. Insurance Companies Committee., eds. Auditing insurance entities' loss reserves: May 29, 1992 supplement to AICPA Audit and accounting guide, Audits of property and liability insurance companies. The Institute, 1992.

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23

Taylor, G. C. Loss reserving: An actuarial perspective. Kluwer Academic, 2000.

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24

Mahlberg, Bernhard. Die Rolle der versicherungstechnischen Rückstellungen in der Versicherungswirtschaft: Studie des Österreichischen Instituts für Wirtschaftsforschung im Auftrag des Verbandes der Versicherungsunternehmen Österreichs. Österreichisches Institut für Wirtschaftsforschung, 2004.

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25

Mutual Reserve Fund Life Association (New York, N.Y.), ed. Mutual Reserve Fund Life Association of New York: Advance in assessment made necessary by increased mortality, what will the rate by in 1900? s.n., 1987.

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26

Lee, Jaewoo. Insurance value of international reserves: An option pricing approach. International Monetary Fund, Research Dept., 2004.

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27

Aizenman, Joshua. Reserve requirements on sovereign debt in the presence of moral hazard--on debtors or creditors? National Bureau of Economic Research, 1999.

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28

E, Randall Richard, and Federal Reserve Bank of Boston., eds. Safeguarding the banking system in an environment of financial cycles: Proceedings of a symposium at the Federal Reserve Bank of Boston, November 1993. Federal Reserve Bank of Boston, 1993.

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29

Jäger, Bernd. Rückstellungen für drohende Verluste aus schwebenden Geschäften in den Bilanzen von Versicherungsunternehmen. Gabler, 1991.

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30

Office, General Accounting. Unemployment insurance: Trust fund reserves inadequate : report to congressional committees. The Office, 1988.

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31

Buck, Heiko. Die versicherungstechnischen Rückstellungen im Jahresabschluss von Schaden- und Unfallversicherungsunternehmen: Nach Handels- und Ertragsteuerrecht unter besonderer Berücksichtigung der Versicherungstechnik. J. Eul, 1995.

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32

G, Gonzalo Edwards. Introducción al análisis de rentas vitalicias. Pontificia Universidad Católica de Chile, Instituto de Economía, Oficina de Publicaciones, 1997.

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33

1917-, Mehr Robert Irwin, ed. Pension funds and insurance reserves: A resource for financial officers. Dow Jones-Irwin, 1986.

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34

Torbjörn, Becker, and International Monetary Fund, eds. Country insurance: The role of domestic politics. International Monetary Fund, 2007.

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35

Ilʹina, L. V. Fond strakhovanii︠a︡ depozitov i fond obi︠a︡zatelʹnykh rezervov v sisteme strakhovykh rezervov banka. Saratovskiĭ gos. sot︠s︡ialʹno-ėkonomicheskiĭ universitet, 2005.

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36

New York (State). Special Advisory Review Panel on Empire Blue Cross/Blue Shield. Special Advisory Review Panel report on Empire Blue Cross/Blue Shield's six-year plan to restore capital reserves. Special Advisory Review Panel, Empire Blue Cross/Blue Shield, 1994.

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37

Ecuador. Fondos de Reserva para el sectorpúblico Ley de seguridad social, reglamento, concordancias, legislación conexa. 5th ed. Corporación de Estudios y Publicaciones, 2007.

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38

Limited, Hoare Govett, ed. Lloyd's of London, profits, reserves & solvency: A comparison with the insurance industry. Hoare Govett, 1992.

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39

1945-, Schroeder Gilbert J., Tomaine John J. 1946-, and American Bar Association. Tort Trial and Insurance Practice Section., eds. Loan loss coverage under financial institution bonds. American Bar Association, 2007.

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40

American Institute of Certified Public Accountants. Insurance Companies Committee. Auditing Insurance Entities' Loss Reserves Task Force, ed. Auditing insurance entities' loss reserves: May 29, 1992 supplement to AICPA Audit and accounting guide : Audits of property and liability insurance companies. American Institute of Certified Public Accountants, 1992.

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41

1945-, Schroeder Gilbert J., Tomaine John J. 1946-, and American Bar Association. Tort Trial and Insurance Practice Section., eds. Loan loss coverage under financial institution bonds. American Bar Association, 2007.

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42

Office, General Accounting. Bank Insurance Fund: Additional reserves and reforms needed to strengthen the fund : report to the Congress. The Office, 1990.

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43

United, States Congress House Committee on Banking Finance and Urban Affairs Subcommittee on General Oversight and Investigations. Extinguishment of the FSLIC's secondary reserve fund and its impact upon the nation's FSLIC-insured institutions: Hearings before the Subcommittee on General Oversight and Investigations of the Committee on Banking, Finance, and Urban Affairs, House of Representatives, One-hundredth Congress, first session, June 11 and 17, 1987. U.S. G.P.O., 1987.

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44

Boetius, Jan. Handbuch der versicherungstechnischen Rückstellungen: Handels- und Steuerbilanzrecht der Versicherungsunternehmen. O. Schmidt, 1996.

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45

Commission, Virginia State Corporation. Report of the State Corporation Commission on the review of the Blue Cross/Blue Shield plans' administrative expenses, reserves, and investments in subsidiaries and affiliates: To the Governor and the General Assembly of Virginia. Commonwealth of Virginia, 1988.

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46

Gebicke, Mark E. Reserve forces: Observations on the Ready Reserve Mobilization Income Insurance Program : statement of Mark E. Gebicke, Director, Military Operations and Capabilities Issues, National Security and International Affairs Division, before the Subcommittee on Military Personnel, Committee on National Security, House of Representatives. The Office, 1997.

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47

Office, General Accounting. Unemployment insurance: Millions in benefits overpaid to military reservists : report to the Honorable Patricia Schroeder, House of Representatives. The Office, 1996.

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48

Office, General Accounting. Unemployment insurance: Opportunities to strengthen the tax collection process : report to congressional committees. The Office, 1989.

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49

Office, General Accounting. VA life insurance: Premiums and program reserves need more timely adjustments : report to the Chairman, Committee on Veterans' Affairs, U.S. Senate. The Office, 1992.

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50

Assembly, Canada Legislature Legislative. Bill: An act to legalize certain investments of clergy reserve moneys by the corporation of the township of Lobo. Hunter, Rose & Lemieux, 2003.

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