Insurance Companies’ Reserves and Financial Results

A WSJ article ("Did AIG Hold Back on Its News?", October 5, 2004) described "...transactions that it [AIG] arranged for PNC Financial Services Group, Inc. earlier this decade to allegedly help smooth the bank's quarterly results." More importantly, the WSJ article stated "...that the SEC enforcement staff has cited five other transactions, marketed as "GAITS," that it [AIG] sold to the two unnamed insurance groups." In other words, some insurance companies may have purchased products that enabled them to make their results look better than they really were, and perhaps some did so to avoid being downgraded.

Published on October 14, 2004

If two insurance companies have allegedly purchased these kinds of products, is it possible others have too? Is it possible some companies' ratings are therefore not deserved?

This article also described how the SEC is cracking down on financial-services companies that allegedly aid in fraud by helping companies manipulate their financial results.

In similar news, A.M. Best announced on Oct. 5, 2004 that even though P&C companies have increased reserves by $47 billion over the last three years, the industry's reserves remain deficient by as much as $67 billion! Considering that the top ten carriers only wrote $189 billion in net premiums in 2003 (which is a 47% market share), a $67 billion reserve inadequacy suggests strongly to me that some companies, in reality, are insolvent and they just have not had to admit it yet.

Combining these two stories, both authored by impeccable sources, one should wonder just how stable some companies really are. How stable are your companies? Are all ratings deserved? Is it time to investigate your companies' stabilities? Is it time to begin diversifying?