Sample Reserve Study:
This Sample Reserve Study is prepared under the new (April 2015) standards of the International Capital Budgeting Institute. Each financial exhibit presents a summary by category. This serves two functions; it keeps the report small enough so that it is not too intimidating, and it allows the reader to focus on the big picture. The detail component list is also presented at the component level as required by industry standards. This is a reserve study report that is easy to understand.
Sample Supplemental Schedules:
Schedules presenting the details at the component level are presented separate from the report as supplemental information. For those individuals that want to see all the detail supporting the financial exhibits summarized at the component level, this is the place to go. Sample supplemental schedules for the above referenced reserve study are also available for viewing here.
We purposely separate the report into two parts representing summary and detail information, as it allows the reader to easily determine how much information they want to see.