List the places where...

[Jim James]

Uncollectible Reinsurance is discussed.

Spoiler:

1. Notes discloses that written off in the last year.
2. Provision for Reinsurance is a formula based prospective estimate of potentially uncollectible reinsurance recoverables and represents the minimum bound.
3. GAAP provides management's best estimate of potentially uncollectible reins. recoverables.
4. SAO - AA provides independent evaluation of uncollectible recoverables and discusses their impact on the carried reserves.

What else?

[triplea]

insurers report asbestos/environmental/product liability

Spoiler:

notes to financial statements - 4 things disclosed
SAO exhibit B - the (net?) reserves as shown in the notes
SEC filings - Topic 5-Y/SAB 92

[Jim James]

...Contingent Commissions are discussed.

Spoiler:

1. Schedule F, Pt 3 footnote discloses the 5 contracts with the largest rate of contingent commissions (premium ceded must be over 50K).
2. Notes - Reinsurance Assumed & Ceded - pt B discloses contingent commissions, sliding scale commissions or any other commission based on loss experience or profitability.

[Jim James]

...Loss Reserve discounts are discussed/disclosed.

Spoiler:

1. Amt of non-tabular discounts reported by LOB & AY, separately for Loss & LAE in Sch P, Pt 1.
2. Tab & non-tab must be disclosed in the SAO & further discussed if they are pertinent to an evaluation of loss reserve adequacy.
3. Disclosed in the Notes.