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Sale

A legal transfer of the shareholding of the captive from the corporate parent to a new owner. This provides full finality to the corporate parent.

Scheme of arrangement

This is a court process whereby policyholders effectively agree a commutation plan with the insurer. If the plan is voted through, it is mandatory on all policyholders. A scheme provides finality for the insurer. There are only a few domiciles where this could be used, primarily Bermuda for captive jurisdictions. It is only really relevant where the captive has written third party business that would be too voluminous to exit by individual commutation, or where insured parties cannot be located.

Self-insurance

A formal system whereby a firm pays out of operating earnings or a special fund any losses that occur that could ordinarily be covered under an insurance programme. The money that would normally be used for premium payments may be added to this special fund for payment of losses incurred.

Self-insurance

A formal system whereby a firm pays out of operating earnings or a special fund any losses that occur that could ordinarily be covered under an insurance programme. The money that would normally be used for premium payments may be added to this special fund for payment of losses incurred.

Self-insured retention

The amount of each loss for which the insured agrees to be responsible before a commercial insurer begins to participate in a loss. This is in contrast to a deductible in that the commercial insurer is responsible for losses even within the deductible limit. Although the deductible insurer looks to the insured for reimbursement of such losses, the insurer's responsibilities are unaffected by the insured's failure to reimburse.

Service interruption

Coverage for an insured for direct physical loss, damage or destruction to electrical, steam, gas, water, sewer, or other utility.

Settlement lag

The span of time between the first report of a claim and the date on which it is ultimately settled.

Severity

The amount of damage that is (or that may be) inflicted by a loss or catastrophe. Severity is sometimes quantified as a severity rate, which is a ratio relating the amount of loss to values exposed to loss during a specified period of time.

Soft market

One side of the market cycle characterised by low rates, high limits, flexible contracts, and high availability of coverage. Contrast with a hard market.

Speculative risk

Uncertainty about an event under consideration that could produce either a profit or a loss, such as a business venture or a gambling transaction. A pure risk is generally insurable, while a speculative risk is usually not.

Spread of risk

Consideration of the number of independent exposures to loss in a given time period. As the number of units exposed independently to loss increases, the spread of risk expands and the likelihood that all units will suffer loss diminishes. Predictive ability increases as the spread of risk increases. This is often called the ‘law of large numbers’.

Stop loss reinsurance

A form of reinsurance also known as ‘aggregate excess of loss reinsurance’ under which a reinsurer is liable for all losses, regardless of size, that occur after a specified loss ratio or total dollar amount of losses has been reached.

Structured settlement

A settlement under which the plaintiff agrees to accept a stream of payments in lieu of a lump sum. Structured settlements can be tailored to the individual's inflation-adjusted living costs, anticipated future medical expenses, education costs for children, and other lifetime needs. Annuities are usually used as funding mechanisms.

Surplus reinsurance

Reinsurance amounts that exceed a ceding company's retention. In surplus reinsurance, the reinsurer contributes to the payment of losses in proportion to its share of the total limit of coverage.

Surplus share reinsurance

Proportional reinsurance in which the reinsurer assumes pro rata responsibility for only that portion of the risk that exceeds the ceding company's established retention.

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