Schedule F includes what kind of information?

• A. It contains details of the insurer's prospective reinsurance transactions
• B. It lists ceded reinsurance premiums payable
• C. It reports the insurer's investment income
• D. It details the insurer's current and prospective reinsurance transactions for all reinsurers

Answer: (D)

Schedule F is the reinsurance information section of the insurer’s statutory annual statement. It documents how the insurer’s risk is transferred to reinsurers and what amounts are recoverable from them. The information it contains covers both current reinsurance arrangements and any prospective transactions with all reinsurers, giving a complete picture of the insurer’s reinsurance program and credit exposure.

This is why the best answer describes both current and prospective reinsurance transactions with all reinsurers. Other items don’t fit because investment income belongs on a different schedule, and simply listing prospective transactions or focusing only on premiums payable doesn’t capture the full reinsurance activity and recoverables that Schedule F is meant to portray.