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Description

Reinsurance and Coinsurance: Accounting, Controls and Regulatory Reporting

Master technical entries where a misreading of a treaty clause carries through to the regulatory returns

  • 1 day — 7 h
  • In-person or virtual
  • Intermediate
  • Up to 6 participants

Accounting for accepted and ceded business relies on information that arrives late: treaty statements issued after the cut-off, incomplete coinsurance schedules, commissions and profit commissions calculated retrospectively. Yet the technical accounts must still be closed on time and feed the regulatory returns.

This one-day programme covers the accounting treatment of accepted reinsurance, ceded reinsurance and coinsurance: premiums, claims, ceded reserves, cash deposits and current accounts. It links these entries to the transition from statutory accounts to the prudential and risk-based capital data expected by the supervisory authority in the UAE.

Learning objectives

  • Distinguish accepted reinsurance transactions from ceded reinsurance transactions
  • Account for premiums and claims arising under a reinsurance treaty
  • Handle cash deposits and current accounts with cedants and reinsurers
  • Record coinsurance transactions according to the leader or follower position
  • Check consistency between technical accounts and regulatory returns

What makes this programme different

Entries are posted from genuine treaty statements and coinsurance schedules
The move from statutory accounts to prudential data is addressed entry by entry
Information timing gaps between cedant and reinsurer are covered by dedicated controls

Programme

1Mechanisms and Treaties

Understanding the contract before posting the entries

  • Proportional and non-proportional reinsurance
  • Reading a treaty and identifying clauses with an accounting impact
  • Coinsurance: the role of the leading insurer and the allocation of shares
  • Information flows between cedant, coinsurers and reinsurers

2Reinsurance and Coinsurance Entries

Posting and substantiating the transactions

  • Ceded and accepted premiums and treaty statements
  • Claims, recoveries and ceded technical reserves
  • Reinsurance commissions and profit commissions
  • Cash deposits and current accounts with partners
  • Coinsurance schedules and each coinsurer's share

3Closing the Accounts and Regulatory Returns

From the statutory account to the regulatory return

  • Estimates at closing where treaty statements have not been received
  • Measurement of receivables from and payables to reinsurers
  • Transition from statutory accounts to prudential data
  • Consistency checks before submission of the returns

Who is it for

Insurance accountants · accounting managers · management controllers · auditors and technical department staff.

Prerequisites

Working knowledge of accounting principles applicable to insurance undertakings.

Dates & locations

36 scheduled dates between November 2026 and December 2027. Seats are confirmed in the order enquiries are received.

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

May 2027

June 2027

September 2027

October 2027

November 2027

December 2027

None of these dates suit you? We open additional sessions on request, and any programme can be run privately for your team.

Practical details

Before the programme
Online positioning questionnaire. Your development objectives are shared with the trainer, who tailors the practical case studies to your context.
Teaching methods
Theoretical input, workshops and practical case studies. Digital course materials and method sheets provided.
Assessment
Multiple-choice tests and role-play exercises. Assessment of learning at the start and end of the programme, with immediate and 60-day follow-up evaluations.
After the programme
One year of access to the e-learning platform. Self-assessment of the skills acquired and a 30-day follow-up session with your trainer.
How to register
Registration online or on the basis of a quotation.
Lead time
11 working days after confirmation of registration.
Accessibility
Accessible to people of determination. Contact our accessibility coordinator to design a suitable solution: contact@mpf-academy.ae
Start dates
Rolling intake: in addition to the scheduled sessions, this programme can start on request.