Use the result for a transparent first-pass actuarial calculation when the probability, interest, exposure, and timing assumptions are already defined on a consistent basis.

Earned premium

Premium earned over the exposure period.

Expected loss ratio (%)

Expected ultimate loss ratio for the book.

Unreported fraction

Fraction of ultimate losses not yet reported.

Estimate the IBNR reserve with the Bornhuetter-Ferguson method from earned premium, the expected loss ratio, and the portion of losses not yet reported. The tool evaluates the supplied inputs together and returns the named outputs below; it does not infer omitted operating conditions or change the units shown.^[1]

IBNR reserve

IBNR reserve implied by the Bornhuetter-Ferguson method.

• Actuarial results are conditional on the supplied mortality, survival, loss, interest, or development assumptions. They are not a premium opinion, reserve certification, or substitute for experience analysis and regulatory judgment.
• Use finite inputs in the displayed units and preserve more precision than the final presentation requires. Independently verify safety-critical, financial, compliance, or production decisions.

Compare the result with a second reserving, credibility, or life-contingency method and test how it changes under plausible assumption ranges. Retain the basis and valuation date with the result.

• Expected Loss Ratio IBNR Calculator

  Estimate unreported losses by subtracting reported incurred losses from expected ultimate losses implied by an expected loss ratio.

• Expected Loss Ratio Calculator

  Calculate an expected loss ratio by dividing selected expected losses by earned premium for the same exposure period.

• CRVM Modified Reserve Calculator

  Calculate a Commissioners Reserve Valuation Method modified premium and prospective reserve for a level-premium policy from precomputed actuarial present values.