OSFI.AR1

This isn't a reading - it's an Excel file called OSFI Annual Return I. You need to have a general understanding of the layout. Much of it is not specific to insurance (balance sheet, income statement) and if you've taken a university course in accounting, you're half-way there. Then there are insurer-specific exhibits such as capital available, and net commissions, among others, all of which have been covered in previous wiki articles.

You can download the file from the syllabus on the CAS website. The CAS states that nothing from this document will be directly tested. The following page numbers from the annual return are listed in the syllabus:

• 20.10, 20.20, 20.30, 20.42, 20.45, 20.54
• 30.61, 30.62, 30.64, 30.66, 30.71, 30.73, 30.75, 30.77, 30.79
• 40.07
• 60.30
• 70.60, 70.61
• 80.10

Here is the Table of Contents from the file:

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