PDF Revisions to 2021 Naic Quarterly Statement Instructions ... The Blanks (E) Task Force modified the 1999 Annual Statement Instructions to waive paper filings of certain NAIC supplements and certain investment schedule detail if such investment schedule data is available to the states via the NAIC database. 103R— Transfers and Servicing of Financial Assets and Extinguishments of Liabilities for all affiliated investment transactions (including items originally classified as cash . NAIC Annual Statement Instructions. 2020 Annual Statement Instructions Revisions. NAIC & DFS Annual Statement Checklist and Instructions NAIC & DFS Annual Statement Checklist and Instructions Fair Value Measurements Instruction: A. The Blanks (E) Task Force modified the 1999 Annual Statement Instructions to waive paper filings of certain NAIC supplements and certain investment schedule detail, if such investment schedule data is available to the states via the NAIC database. PDF Office of Insurance Regulation M E M O R A N D U M Steps to Completing a Financial Statement Filing. SAPWG AP&P Manual Update (August 2021) If having difficulty accessing the above materials, please contact Max Simpkins, 317-232-2403. to be used is the 2020 edition of the quarterly blank adopted by the NAIC for the 2021 reporting year. should refer to the specific instructions for N ote 1 contained in the "Official NAIC Annual Statement Instructions Property/Casualty for the 2021 reporting year". Yellow highlighting identifies changes from the previous year. ©1984 - 2020 National Association of Insurance Commissioners P/C Quarterly 2021 76 20. 05/28/2020 Revisions. State NAIC State I. NAIC FINANCIAL STATEMENTS 1 Annual Statement (8 ½"x14") 1 EO xxx 3/1 NAIC 1.1 Printed Investment Schedule detail (Pages E01-E29) 1 EO xxx 3/1 NAIC 2 Quarterly Financial Statement (8 ½" x 14") 1 EO xxx 5/15, 8/15, 11/15 NAIC The checklists reflect this action taken by the Blanks (EX4) Task Force. The objective of the disclosure requirements is to provide information about assets and liabilities measured at fair value in the financial statements as well as fair value amounts disclosed in the Notes to Financial These changes include new, accepted actuarial . xxx appears in the . If this column contains "State," the state will provide the forms with the filing instructions (generally on its web site). State NAIC State I. NAIC FINANCIAL STATEMENTS 1 Annual Statement (8 ½"X14") 1 EO xxx 3/1 NAIC 1.1 Printed Investment Schedule detail (Pages E01-E29) 1 EO xxx 3/1 NAIC 2 Quarterly Financial Statement (8 ½" x 14") 1 EO xxx 5/15, 8/15, 11/15 NAIC II. In addition, pursuant . The checklists reflect this action taken by the Blanks (EX4) Task Force. 10/01/2020 Revisions. If this column contains "Company," the company, or its representative (e.g., its CPA firm), is expected to provide the form based upon the appropriate state instructions or the NAIC Annual Statement Instructions. Official NAIC Annual Statement Instructions Life, Accident & Health/Fraternal For the 2020 reporting year Adopted by the NAIC as of June 2020 UPDATES TO THESE INSTRUCTIONS . 2021 Instructions for Form 800, Virginia Insurance Premiums License Tax Return. Steps to Completing a Financial Statement Filing. ©2019-2020 National Association of Insurance Commissioners LAH/Fraternal 2020 vi Page # ©1992 - 2020 National Association of Insurance Commissioners 1 Title 2020 INSTRUCTIONS For Completing Title Annual Statement Blank FOREWORD Line titles and columnar headings of the various statement items and lines are in general self-explanatory and as such constitute instructions. 2022 Proposed Charges. State NAIC State I. NAIC FINANCIAL STATEMENTS 1 Annual Statement (8 ½" x 14") 1 EO xxx 3/1 NAIC 1.1 Printed Investment Schedule detail (Pages E01-E29) 1 EO xxx 3/1 NAIC 2 Quarterly Financial Statement (8 ½" x 14") 1 EO xxx 5/15, 8/15, 11/15 NAIC 3 Protected Cell Annual Statement 1 0 xxx 3/1 NAIC Official NAIC Annual Statement Instructions Life, Accident & Health/Fraternal For the 2020 reporting year Adopted by the NAIC as of June 2020 UPDATES TO THESE INSTRUCTIONS . Complete the financial statements using software from an approved vendor. ©1984 - 2020 National Association of Insurance Commissioners 1 P/C 2020 INSTRUCTIONS For Completing Property and Casualty Annual Statement Blank FOREWORD Line titles and column headings of the various statement items and lines are in general self-explanatory and as such constitute instructions. For questions regarding cocodes please call us at: 816-783-8600. The following summarizes the most significant changes since the prior edition: If your company does not have an NAIC Company code (sometimes called "NAIC Number" or "cocode"), obtain one by completing the Company Code Application. Spring 2021: E Committee Technical Updates. For RRGs, the NAIC "2021 Property/Casualty Annual Statement Instructions" includes guidance requiring the Appointed Actuary to provide documentation of how the Appointed Actuary meets the definition of "Qualified Actuary". SAPWG AP&P Manual Update (August 2021) If having difficulty accessing the above materials, please contact Max Simpkins, 317-232-2403. Summer 2021: E Committee Technical Updates. Date: January 1, 2021 To: Users of the NAIC's Financial Analysis Handbook From: NAIC Staff This edition of the NAIC Financial Analysis Handbook is to be used in conjunction with the 2020 Annual and 2021 Quarterly Financial Statements. To download the latest New York Statement and Supplement blank forms, use the links below. If this column contains "Company," the company, or its representative (e.g., its CPA firm), is expected to provide the form based upon the appropriate state instructions or the NAIC Annual Statement Instructions. For questions regarding cocodes please call us at: 816-783-8600. It focuses on how the NAIC and its members embraced change and took action to protect consumers and ensure a stable insurance market in the U.S. SEE NOTE REGARDING COVID 19 PANDEMIC SPECIAL INSTRUCTIONS Page 1 of 6 (1) Check-list (2) Line # (3) REQUIRED FILINGS FOR THE ABOVE STATE (4) NUMBER OF COPIES* (5) DUE DATE (6) APPLICABLE NOTES Domestic Foreign /Alien State NAIC State I. NAIC FINANCIAL STATEMENTS 1 Annual Statement (8 ½"x14") 2 EO xxx 3/1 A thru O, T, V, X, Z ©1984 - 2020 National Association of Insurance Commissioners 1 P/C 2020 INSTRUCTIONS For Completing Property and Casualty Annual Statement Blank FOREWORD Line titles and column headings of the various statement items and lines are in general self-explanatory and as such constitute instructions. If this column contains "Company," the company, or its representative (e.g., its CPA firm), is expected to provide the form based upon the appropriate state instructions or the NAIC Annual Statement Instructions. The National Association of Insurance Commissioners (NAIC) has recently issued new Actuarial Opinion instructions and regulatory guidance for Appointed Actuaries writing property-casualty actuarial opinions for 2019 NAIC Annual Statements. These changes only apply to P&C actuaries who sign actuarial opinions for the NAIC P&C annual statements. Annual List of Amendments. All filings should be made electronically through the Regulatory Electronic Filing System (REFS) via the Industry Portal The theme of this year's report is resiliency. If this column contains "State," the state will provide the forms with the filing instructions (generally on its web site). If this column contains "State," the state will provide the forms with the filing instructions (generally on its web site). The checklists reflect this action taken by the Blanks (EX4) Task Force. Page 2 in the premium reported on Schedule T of the NAIC Annual . State NAIC State I. NAIC FINANCIAL STATEMENTS 1 Annual Statement (8 ½" x 14") 1 EO xxx 3/1 NAIC 1.1 Printed Investment Schedule detail (Pages E01-E29) 1 EO xxx 3/1 NAIC 2 Quarterly Financial Statement (8 ½" x 14") 1 EO xxx 5/17, 8/16, 11/15 NAIC 3 Protected Cell Annual Statement 1 + E 0 xxx 3/1 NAIC Quarter Ending Due Date March 31, 2021 May 15, 2021 Accident and Health Insurer - Annual 2020; Accident and Health Insurer - Quarterly 2021 Line 10 - Amount should agree with the prior year's annual statement Exhibit 1, Part 1, Line 20.1 (Direct), Column 11. electronic payment, please see instructions on page 4, steps 7-13. Annual List of Amendments. and have been completed in accordance with the NAIC Annual Statement Instructions and Accounting Practices and Procedures manual except to the extent that: (1) state law may differ; or, (2) that state rules or regulations require differences in reporting not related . ©1992 - 2020 National Association of Insurance Commissioners Revised 12/2074 20 Title Quarterly 2021 C. Wash Sales A reporting entity shall disclose the following information for wash sales, as defined in SSAP No. NAIC SUPPLEMENTS Filings shall be made utilizing the 2020 Annual Statement Instructions and Blanks and the 2021 Quarterly Statement Instructions and Blanks adopted by the National Association of Insurance Commissioners (NAIC). ©1984 - 2020 National Association of Insurance Commissioners P/C Quarterly 2021 76 20. Accident and Health Insurer - Annual 2020; Accident and Health Insurer - Quarterly 2021 REQUIRED FILINGS IN THE STATE OF: Illinois Filings Made During the Year 2021 an amendment must include an appropriately signed jurat page. Filings shall be made utilizing the 2020 Annual Statement Instructions and Blanks and the 2021 Quarterly Statement Instructions and Blanks adopted by the National Association of Insurance Commissioners (NAIC). 2019 NAIC Publications. ©2018 - 2020 National Association of Insurance Commissioners LAH/Fraternal Quarterly 2021 47 Line 9 - Amount should agree with the prior year's annual statement Exhibit 1, Part 1, Line 20.1 (Direct), Column 10. These are available in PDF format unless otherwise specified. Insurance Commissioner's (NAIC) annual statement blank, prepared in accordance with the NAIC's instructions handbook and following those accounting procedures and practices prescribed by the NAIC's Accounting Practices and Procedures Manual, and in hard copy format. 2018 NAIC Publications. 2018 NAIC Publications. Part 2 modification ONLY for Pennsylvania domestic insurers that are licensed in Pennsylvania only and had total direct written premiums of less than $2,000,000 in 2018: The checklists reflect this action taken by the Blanks (EX4) Task Force. ©1999-2020 National Association of Insurance Commissioners TOC3 Health ANNUAL STATEMENT BLANK (Continued) . ©1992 - 2020 National Association of Insurance Commissioners 1 Title 2020 INSTRUCTIONS For Completing Title Annual Statement Blank FOREWORD Line titles and columnar headings of the various statement items and lines are in general self-explanatory and as such constitute instructions. 2020 NAIC Publications. The UM Fund premium is to be shown on Line A of the Form 800 to the extent it is included in the premium reported on Schedule T of the NAIC Annual Statement. ©2019-2020 National Association of Insurance Commissioners LAH/Fraternal 2020 vi Page # WASHINGTON (April 12, 2021) NAIC Releases 2020 Annual Report The National Association of Insurance Commissioners (NAIC) today released its 2020 Annual Report. 2021 Membership. necessary to adjust the NAIC Annual Statement amount if this distribution was received after December 31st. Washington (April 12, 2021) - The National Association of Insurance Commissioners (NAIC) today released its 2020 Annual Report. and have been completed in accordance with the NAIC Annual Statement Instructions and Accounting Practices and Procedures manual except to the extent that: (1) state law may differ; or, (2) that state rules or regulations require . . These are available in PDF format unless otherwise specified. RRGs should ensure the Appointed Actuary follows this guidance. The FAIR Plan premium is to be shown on Schedule 800ADJ, Complete the financial statements using software from an approved vendor. To download the latest New York Statement and Supplement blank forms, use the links below. and have been completed in accordance with the NAIC Annual Statement Instructions and Accounting Practices and Procedures manual except to the extent that: (1) state law may differ; or, (2) that state rules or regulations require . Statements are due 45 days subsequent to the end of each quarter: 2 . All filings should be made electronically through the Regulatory Electronic Filing System (REFS) via the Industry xxx appears in the . Life/Fraternal Annual Statement Instructions. See also NAIC website 2020-2021 New York Annual Statement and Supplement Filing Blanks. See also NAIC website 2020-2021 New York Annual Statement and Supplement Filing Blanks. NAIC instructions, the annual statement must be accompanied by a cover letter stating what the If your company does not have an NAIC Company code (sometimes called "NAIC Number" or "cocode"), obtain one by completing the Company Code Application. The theme of this year's report is resiliency. It is the responsibility of the RRG to properly complete the Note 1 in accordance with the NAIC Instructions, including the Going Concern disclosures. Please note for domestic companies, a fine may result if there is an amendment submitted without prior approval. 10/01/2020 Revisions. Fair Value Measurements Instruction: A. Health Annual Statement Instructions. 2019 NAIC Publications. The UM Fund premium is to be shown on Schedule 800ADJ on Line 1, to the extent not included 2021 Instructions for Form 800, Virginia Insurance Premiums License Tax Return Page 2 Summer 2021: E Committee Technical Updates. The objective of the disclosure requirements is to provide information about assets and liabilities measured at fair value in the financial statements as well as fair value amounts disclosed in the Notes to Financial Spring 2021: E Committee Technical Updates. 2020 NAIC Publications. 12/16/2020 Revisions. ©2001-2021 National Association of Insurance Commissioners TOC1 P/PCell . NAIC Annual Statement Instructions Handbook and following those accounting procedures and . Title Quarterly Statement Instructions. Official NAIC Annual Statement Blank Protected Cell For the 2021 reporting year UPDATES TO THESE BLANKS There may be modifications to this blank from year to year. The Blanks (E) Task Force modified the 1999 Annual Statement Instructions to waive paper filings of certain NAIC supplements and certain investment schedule detail, if such investment schedule data is available to the states via the NAIC database. As such, guidance is subject to the maintenance process. All annual and quarterly statement filings submitted to the Kentucky Department of Insurance shall be completed in accordance with the National Association of Insurance Commissioners' Accounting Practices and Procedures Manual, as amended, pursuant to KRS 304.3-240. Consider improvements and revisions to the various annual/quarterly statement blanks to: Conform these blanks to changes made in other areas of the NAIC to promote uniformity in reporting of financial information by insurers. The Blanks (E) Task Force modified the 1999 Annual Statement Instructions to waive paper filings of certain NAIC supplements and certain investment schedule detail, if such investment schedule data is available to the states via the NAIC database. It focuses on how the NAIC and its members embraced change and took action to protect consumers and ensure a stable insurance market in the U.S. 01/15/2020 Revisions. The Blanks (E) Working Group will:. 12/1/2021 12:07:19 PM . ©1999-2020 National Association of Insurance Commissioners TOC3 Health ANNUAL STATEMENT BLANK (Continued) .

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