title = "Year-End Closing Procedures"

content = """
Year-end closing procedures ensure complete and accurate reinsurance accounting at period end. They support financial reporting and regulatory filings.

**Reconciliation:** Reconcile all premium and loss balances with reinsurers. Resolve open items before closing. Document agreements.

**Reserves:** Establish appropriate reserves for ceded losses and IBNR. Ensure reinsurance receivables are properly valued and collateral is sufficient.

**Reporting:** Complete annual bordereaux, statements, and regulatory submissions. Finalize profit commission and other adjustments. Archive records for the closed period.
"""  # noqa: E501

version = "0.0.1"
