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Claims Reserving Manual, vol.1: Section D: Dimensions of choice
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Case reserves v Statistical methods; Simple statistical methods v Mathematical modelling and stochastic techniques; All claims together v Separation of large and/or small claims; Figures gross v Net of reinsurance/claims expense/salvage and subrogation; Accident (or underwriting) year v Report year cohorts; Loss ratio v Claim development patterns; Paid loss v Incurred loss development; Claim amounts v Use of claim numbers and average cost per claim