Abstract
The mechanisms governing occurrence and notification of claims are pictured by a basic stochastic model judged to be fairly realistic in many practical situations. IBNR reserves are constructed in a number of different cases obtained by variation of the levels of specificity of model and run-off data. The reserves are obtained by established principles of mathematical statistics and range from empirical Bayes methods, both exact and linear (credibility), to methods based on models that do not include latent random variables. The present work is mainly of a theoretical nature; empirical follow up studies are in preparation.

This publication has 12 references indexed in Scilit: