Which information is included in Schedule F of the NAIC Annual Statement?

Which information is included in Schedule F of the NAIC Annual Statement?

• A. Direct premium income by line of business.
• B. Claims payment history by year.
• C. Reinsurance arrangements, including assumed and ceded.
• D. Executive compensation details.

Answer: (C)

Schedule F is the Reinsurance Schedule, focused on how a company uses reinsurance to manage risk. It records information about reinsurance arrangements—both those the company assumes and those it cedes—and the financial impact of those arrangements. This includes reinsurance recoverables on paid and unpaid losses, amounts due to reinsurers, and related balances. Because of this focus, reinsurance arrangements, including assumed and ceded, are the information type you’d find in Schedule F. Other items like direct premium income by line of business, claims payment history by year, or executive compensation are handled in different schedules or disclosures and not in Schedule F.

Schedule F is the Reinsurance Schedule, focused on how a company uses reinsurance to manage risk. It records information about reinsurance arrangements—both those the company assumes and those it cedes—and the financial impact of those arrangements. This includes reinsurance recoverables on paid and unpaid losses, amounts due to reinsurers, and related balances. Because of this focus, reinsurance arrangements, including assumed and ceded, are the information type you’d find in Schedule F. Other items like direct premium income by line of business, claims payment history by year, or executive compensation are handled in different schedules or disclosures and not in Schedule F.