U. Reinsurance (Tables)

12 Months Ended

May 31, 2017

Reinsurance Tables

Reinsurance On Premium Written And Earned

The effects of reinsurance on premium written and earned for fiscal 2017 and 2016 are as follows;

	2017 Written		2017 Earned		2016 Written		2016 Earned
Direct	$	2,948,921	$	2,283,329	$	1,466,837	$	1,407,905
Ceded		1,007,008		821,531		453,587		428,353
Net	$	1,941,913	$	1,461,798	$	1,013,250	$	979,552