An Analytical Study of Insurance-Linked Securities as a Substitute for Conventional Reinsurance

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Date
2025-06
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National Law University and Judicial Academy, Assam
Abstract
This paper assesses the viability of Insurance-Linked Securities as a potential alternative to traditional reinsurance. For many decades, reinsurance has been one of the most crucial tools employed by the global insurance market for managing large-scale risks as it helps the insurers to manage risks and stay financially sound. However, with ever-increasing complexities and calamities, in addition to capital market involvement, ILS has emerged. These securities, which enable the insurance industry to transfer risk to capital markets, have grown significantly in recent years, but their viability as a long-term alternative to reinsurance remains uncertain. Based on doctrinal research, the paper explores the development of ILS, including the structure and future potential. It compares them with a well-established role of reinsurance in risk management. While ILS offer several distinct advantages in terms of access to a broader capital market and more flexible risk transfer structures, they are not without significant risks and challenges. The research starts to investigate the structure, forms, and operations of ILS, such as catastrophe bonds, collateralized reinsurance, industry loss warranties (ILW), and reinsurance sidecars. They enable insurers and reinsurers to tap into capital markets to shift risks that were once held within the insurance industry. The dissertation creates a comparative review of ILS and conventional reinsurance, noting the ways in which ILS can improve capital efficiency, diversify risk, and stabilize the insurance market after a catastrophe.
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Dissertation submitted to National Law University and Judicial Academy in partial fulfilment for award of the degree of MASTER OF LAWS/ ONE YEAR LL.M. DEGREE PROGRAMME Supervised By Dr. Monmi Gohain Assistant Professor of Law Submitted By Shikha Madheshiya UID SF0224029
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