Technical Reinsurance Accounts for Professionals:
Conceptually and Practically

W. Jean Kwon
Published by Singapore College of Insurance (March 2026)

This book covers technical accounting matters in (re)insurance. Chapter 1 discusses the conceptual and legal principles in (re)insurance, uses of (re)insurance in the private and public sectors, and traditional and non-traditional arrangements in the industry. Chapter 2 describes premiums, losses, sessions and retentions, and reinsurance programs. Chapters 3 and 4 are for an in-depth examination of the account matters in proportional and nonproportional (excess-of-loss) reinsurance.  Chapter 5 describes technical issues in managing losses and retentions in reinsurance. Chapter 6 is for financial matters and regulation, followed by financial and operational performance analysis (with cases) of (re)insurance companies. Chapter 7 is a short essay about "Society, the Modern Economy, the Environment, and Insurance and Reinsurance." 

©2026 W. Jean Kwon