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Calcimator

Tail Factor Calculator

Calculate loss development tail factors for actuarial reserving using exponential decay extrapolation.

Inputs

Results

Tail Factor

1.03

Ultimate Factor

2.062

Cumulative Factor (1-5)2.002
Projected Factor 5-61.015
Projected Factor 6-71.0075
How to Use This Calculator
  1. Enter the cumulative loss development factors from your triangle at the latest available age.
  2. Input any tail assumptions based on industry data or curve-fitting methods.
  3. Review the selected tail factor applied to develop losses to ultimate.
  4. A tail factor > 1.0 acknowledges that some losses are still unreported at the latest triangle age.
  5. Document the basis for the tail selection in your actuarial analysis.

How the result changes with Dev Factor Year 4-5

Dev Factor Year 4-5Tail FactorUltimate Factor
1.051.052.143
1.181.182.707
1.321.323.387
1.451.454.088

What each input means

Dev Factor Year 1-2
Loss development factor from year 1 to year 2
Dev Factor Year 2-3
Loss development factor from year 2 to year 3
Dev Factor Year 3-4
Loss development factor from year 3 to year 4
Dev Factor Year 4-5
Loss development factor from year 4 to year 5
Decay Rate (%)
How fast development factors decay toward 1.0 (higher = faster convergence)

How this is calculated

Worked example, using the default values

  1. Identify Input Parameters
    4 parameters
    Dev Factor Year 1-2 = 1.5, Dev Factor Year 2-3 = 1.2, Dev Factor Year 3-4 = 1.08, Dev Factor Year 4-5 = 1.03 = 5 input(s) provided
  2. Calculate Tail Factor
    Tail Factor
    1.03 = 1.03
  3. Calculate Ultimate Factor
    Ultimate Factor
    2.062 = 2.062
  4. Calculate Cumulative Factor
    Cumulative Factor
    2.002 = 2.002
  5. Calculate Projected Factor 5-6
    Projected Factor 5-6
    1.015 = 1.015

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