№ files_lp_3_process_7_010078
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This document proposes updates to disclosure requirements in SSAP No. 107 to remove outdated information related to the transitional reinsurance and risk corridors programs of the Affordable Care Act.
Year: 2024
Region / City: United States
Theme: Risk-sharing provisions of the Affordable Care Act
Document Type: Regulatory Agenda Item
Organization / Institution: NAIC Statutory Accounting Principles Working Group
Author: Sherry Gillespie
Target Audience: Regulatory bodies, insurance industry professionals
Period of Validity: Indefinite
Approval Date: February 1, 2024
Date of Changes: None
Price: 8 / 10 USD
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Exposed Revisions to SSAP No. 43R– 2023 Spring National Meeting
Year: 2023
Region / City: National
Theme: Statutory Accounting Principles, Asset-Backed Securities
Document Type: Regulatory Guidance
Organization / Institution: National Association of Insurance Commissioners
Author: NAIC
Target Audience: Insurance entities, accountants, financial analysts
Effective Period: Beginning Jan. 1, 2025
Approval Date: Not specified
Amendment Date: Not specified
Exposure Draft SSAP NO. 32R—PREFERRED STOCK
Hearing Date: 2020 Spring National Meeting
Location: 2020 Spring National Meeting
Deadline for Written Notice of Intent to Speak: January 31, 2020
Deadline for Receipt of Written Comments: January 31, 2020
Year: 2019
Region / City: Kansas City, MO
Subject: Accounting Principles
Document Type: Exposure Draft
Organization: Statutory Accounting Principles Working Group (SAPWG)
Author: National Association of Insurance Commissioners (NAIC)
Target Audience: Individuals and organizations involved in statutory accounting
Effective Date: January 1, 2001; Substantive revisions - TBD
Date of Adoption: September 20, 1994
Date of Modification: TBD
Statutory Accounting Principles (E) Working Group Maintenance Agenda Submission Form – SSAP No. 56 Book Value Separate Accounts
Year: 2022
Region / City: United States
Subject: Accounting guidance for separate accounts
Document Type: Agenda submission form
Organization / Agency: NAIC – National Association of Insurance Commissioners
Author: NAIC Staff
Target Audience: Insurance companies and accounting professionals
Related Standards: SSAP No. 56 – Separate Accounts, SSAP No. 50 – Classification of Insurance or Managed Care Contracts, SSAP No. 52 – Deposit-Type Contracts
Purpose: Clarification of accounting treatment for assets reported at book value in separate accounts
Key Issues: Transfers between separate and general accounts, recognition of gains/losses, net investment income, policyholder contracts
Statutory Accounting Principles (E) Working Group Maintenance Agenda Submission – SSAP No. 97 Valuation of Foreign Insurance SCAs
Year: 2020
Organization: NAIC
Document type: Agenda Submission Form
Topic: SSAP No. 97 – Investments in Subsidiary, Controlled and Affiliated Entities
Scope: Foreign and noninsurance SCA entities, paragraphs 8.b.ii and 8.b.iv
Issue: Negative equity valuation under statutory accounting adjustments
Relevant paragraphs: 8.b.ii, 8.b.iv, 9, 13.e
Industry feedback: Consideration of negative equity outcomes and foreign jurisdiction independence
Review period: Last 3 years of SCA filings
Reference standards: SSAP No. 5R, SSAP No. 6, SSAP No. 16R, SSAP No. 19, SSAP No. 20, SSAP No. 21R, SSAP No. 29, SSAP No. 68, SSAP No. 105R
RE: Ref #2019-21, SSAP No. 43R
Year: 2020
Region / City: United States / Kansas City
Theme: Statutory Accounting Principles, Asset-Backed Securities
Document Type: Exposure Draft
Organization / Institution: National Association of Insurance Commissioners
Author: Interested parties in statutory accounting principles
Target Audience: Investment professionals, accountants, insurance industry stakeholders
Effective Period: Ongoing
Approval Date: July 31, 2020
Date of Changes: N/A
Wash Sale Disclosure Revision Proposal for SSAP No. 103R (2019)
Year: 2019
Country: United States
Field: Statutory Accounting
Document Type: Working Group Agenda Submission Form
Organization: National Association of Insurance Commissioners
Working Group: Statutory Accounting Principles (E) Working Group
Author: Jake Stultz
Related Standard: SSAP No. 103R—Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
Subject: Wash sale disclosure requirements for financial asset transactions
Regulatory Context: U.S. GAAP; definitions referenced from U.S. Securities and Exchange Commission and Internal Revenue Service
Entities Concerned: Property and Casualty, Life, and Health insurers
Approval Activity: Agenda item moved to active listing on August 3, 2019
Purpose: Proposed clarification of disclosure requirements for wash sale transactions crossing reporting period end dates
Document Date: June 2019
Status: Exposure draft revisions considered by the Statutory Accounting Principles (E) Working Group
Statutory Accounting Principles (E) Working Group Maintenance Agenda Submission Form - SSAP No. 25 – Affiliate Reporting Clarification
Year: 2022
Region / City: United States
Topic: Statutory Accounting Principles
Document Type: Agenda Item
Organization: Statutory Accounting Principles (E) Working Group
Author: NAIC Staff
Target Audience: Insurance Regulatory Bodies, Accounting Professionals
Effective Period: Ongoing
Approval Date: May 24, 2022
Amendment Date: December 13, 2022
Topics: FormForm AIssue SSAP