[[Actuarial Notes Wiki|Wiki]] / [[Exam 5 (CAS)]] / **Investor Reporting**
## Definition
==Investor Reporting== is communication of reserve information to shareholders, analysts, and the investment community through financial disclosures and earnings calls.
## Key Elements
- Reserve levels
- Development trends
- Material changes
- Forward-looking statements
- Risk factors
## Related Concepts
- [[Stakeholder Reporting#Definition]]
## References
- SEC requirements
- GAAP standards