ASEAN Reinsurance Programme: Reinsurance Accounting

HRD Training Prog No	10001549755
Date & Time	19 – 20 August 2026, 9.00 a.m. – 5.00 p.m.
Registration Deadline	10 August 2026
Learning Format	Virtual

Overview

This application-based course aims to provide participants with more exposure to the know-how and mechanism of Reinsurance Accounting. Participants will learn the various uses of reinsurance accounting, the accounting related terms appearing in slips/ wording, including the administration process for proportional and excess of loss (XL) treaties, as well as the reinsurance accounting provision, method of unearned premium calculation and the alternative to reinsurance commission. The basic understanding of IFRS 17 will also be provided.

Recommended For

This programme is suitable for:

• Reinsurance / Retakaful practitioners, Reinsurance executive, Treaty Claims handlers and executive with regulators involved in Retakaful / Reinsurance.
• Anyone wishing to have a better understanding of the fundamentals involved in the preparation of technical reinsurance accounts.

Learning Outcome

A. Explain the various uses of reinsurance accounting. Explain the accounting related terms appearing in slips/ wording for proportional and XL.

B. Explain the basic outline of the administration process for a Proportional treaty.

C. Apply the use and application of the various accounting terms.

D. Explain the basic outline of the administration process for an XL treaty.

E. Apply the use and application of the various excess of loss treaty accounting items.

F. Explain the use and application of various accounting provisions.

G. Explain the use and application of various accounting methods of unearned premium calculation.

H. Explain the use and application of the commission alternatives.

I. Analyse the various accounting principles and practice. Basic understanding on IFRS.