ABSTRACT
Unless otherwise stated i n part icular cases, we have not applied this
restriction and negative c la im amounts are al lowed. It is convenient
to use the concept of a negative c la im amount i n cases where an
event gives rise to an increase i n the wealth or the reported profit
of the insurer, as contrasted wi th the no rma l cases which reduce the
profit (the basic process is out l ined i n section 1.3(c) where the claims
cause d o w n w a r d steps i n the wealth of the insurer).
