ASC 944-40 short-duration claims-development triangles (incurred and cumulative paid claims + ALAE by accident/incurral year, net of reinsurance) and the reconciliation to the liability for unpaid claims. Consumed by M-007 (insmodel.L4.group_ibnr) as the chain-ladder / Bornhuetter-Ferguson input.
| type | sec_filing |
| url | https://www.sec.gov/cgi-bin/browse-edgar (10-K, ASC 944-40 short-duration disclosures) |
| auth | none |
| cost | free |
| update frequency | annual |
| consumers | insmodel |
| classification | public_filing |
Hand-transcribed disclosed-data fixture from MetLife's FY2025 10-K (Note 4 "Future Policy Benefits", SEC accession 0001099219-26-000013): Group Benefits, Group Life - Term + Group Long-term Disability incurred + paid triangles (incurral years 2016-2025); disclosed Group Life total unpaid 3,216 $M, LTD total incurred 14,568 $M. M-007 chain-ladder reconciles both LOBs (fast vs slow run-off) within ~7% / ~2%. An automated multi-firm/all-LOB extractor is the build-out refinement.