IBNR Incurred but not reported is the reserving predictions or models for future claims that are not reported.

Ladders:

Specifics IBNR

General IBNR

Specific IBNR + General IBNR = Ladder IBNR

Specific IBNR:

CAT IBNR  -

Non CAT IBNR

However in the ladders we do not have this split and all we have is the Specifics IBNR

Specific IBNR = Specific Cat IBNR + Specific Non Cat IBNR

Best Estimates:

Attrition IBNR

Large:

Large pure ibnr which is like your general IBNR for large

Large general IBNER

                  GB_Specific_IBNER – this is the best estimate specific IBNRs that are not cats

Large ibnr = large pure ibnr + large general IBNER + GB_Specific_IBNER

CAT:

Cat_IBNER ( this is for the known cats that are no reported , we don't use cat_ibnr for unknown cats)

                        This reflects the specific IBNR for cats

Cat_ibnr : rarely used in the reports and should not be used in my modelling

BE IBNR = Attrition IBNR + Large IBNR + CAT_IBNER

Gross Specific IBNRS come from tbl_specifics in gb_gross_ibnr_cnv based on the conditions below

Be_specifics =  best estimate adj flag is not 0 AND GB_Used_in_reserving = 1  (can also use GB_Specific_IBNER + GB_Cat_IBNER for best estimate specifics)

ladder_specifics = best estimate adj flag is 0

be_specifics_cat = best estimate adj flag is not 0  and is_large = c  AND GB_Used_in_reserving = 1  (can also use GB_Cat_IBNER for best estimate specific cats)

ladder_specifics_cat = best estimate adj flag is 0 and is_large = c