摘要：Motivation. To estimate IBNR, with separate amounts estimated for pure IBNR and for IBNER or development on known claims, using methods similar to traditional triangle methods. Results. We applied several methods to our sample data set to calculate estimates that ultimately proved to be more accurate than traditional triangle methods. Conclusions. Estimating the pure IBNR separately from development on known claims is more cumbersome and requires additional data extraction work, but provides additional information needed in order to make optimal business decisions.
