Annual report 2006 - Dexia.com

B.2. Assets and liabilities
GROSS RESERVES
Dec. 31, 2005 Dec. 31, 2006
Claims reserves 543 514
Reserves Unallocated Loss Adjustment Expenses (ULAE) 28 27
Premium deficiency reserves (nonlife LAT) 0 0
Reserves for claims Incurred But Not Reported (IBNR) 29 29
TOTAL CLAIMS RESERVES 600 570
Other technical reserves 17 18
Unearned Premium Reserve (UPR) 85 83
TOTAL GROSS RESERVES 702 671
SHARE OF REINSURERS
Dec. 31, 2005 Dec. 31, 2006
Share of reinsurers in claims reserves 83 66
Share of reinsurers in reserves ULAE 0 0
Share of reinsurers in IBNR 0 0
SHARE OF REINSURERS IN TOTAL CLAIMS RESERVE 83 66
Share of reinsurers in other technical reserves 1 0
Share of reinsurers in UPR 2 2
TOTAL SHARE OF REINSURERS 86 68
RECONCILIATION OF CHANGES IN CLAIMS RESERVES
2005 2006
Gross amount Reinsurance Net amount Gross amount Reinsurance Net amount
amount
amount
CLAIMS RESERVES
AS OF JAN. 1 575 87 488 600 83 517
Claims paid
on previous years (46) 2 (48) (108) (19) (89)
Change in claim
charges on previous
years (82) (16) (66) (81) 0 (81)
Liabilities on claims
current year 153 10 143 159 2 157
RAPPORT DE GESTION
CONSOLIDATED
FINANCIAL STATEMENTS
COMPTES SOCIAUX
CLAIMS RESERVES
AS OF DEC. 31 600 83 517 570 66 504
CLAIMS DEVELOPMENT
Runoff triangle total costs (gross figures)
Occurrence year
Liquidation year Previous years 2002 2003 2004 2005 2006
2001 469
2002 300 184
2003 246 112 194
2004 204 70 105 225
2005 180 59 63 115 241
2006 154 52 49 66 129 239
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