1、National Association of Insurance Commissioners, “Accounting
Practices and Procedures Manual”, 2009
2、National Association of Insurance Commissioners, “NAIC
Insurance Regulatory Information System (IRIS) Ratios
Manual,” 2009
3、Hamilton, K.L.; and Ferguson, C.L., Personal Risk Management
and Property-Liability Insurance (First Edition), American
Institute for Chartered Property Casualty Underwriters, 2002