№ lp_2_3_05539
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Agenda submission detailing adjustments and accounting treatments for foreign and noninsurance SCA investments under SSAP No. 97, highlighting the circumstances where statutory modifications may produce negative equity valuations.
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
Price: 8 / 10 USD
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The product description is provided for reference. Actual content and formatting may differ slightly.
Year:
2021
Region / City:
Severnside
Theme:
Urgent Care, Remote Patient Assessment, Health Services
Document Type:
Handbook
Organization / Institution:
BrisDoc, Severnside, NHS
Author:
Not specified
Target Audience:
Healthcare professionals
Period of Activity:
From December 1st, 2021
Approval Date:
Not specified
Date of Changes:
Not specified
Year:
[Not provided]
Region / City:
[Not provided]
Topic:
[Not provided]
Document Type:
Version Description Document
Organization / Institution:
Schauenburg (PTY) Ltd
Author:
[Document Author]
Target Audience:
[Not provided]
Effective Date:
[DD/MM/YYYY]
Approval:
[Person’s Name]
Note:
Document Revision History
Revision Number:
R01
Change Order:
New Document Released for Use
Year:
2026
Location:
Goa, India
Organization:
3GPP TSG-SA3
Authors:
Ericsson, BSI (DE)
Document type:
Work Item Description / Draft
Target release:
Rel-201
Affected components:
UICC apps, ME, AN, CN
Classification:
Normative – Stage 1
Parent Work Item:
FS_SCAS_CP
Related Work Items:
SCAS_5GA, SCAS_5G_Maint, SCAS_5G_Ph3, SCAS_5G_Ph2, eSCAS_5G, SCAS_5G, VNP_SECAM_SCAS, FS_VNP_SECAM_SCAS, FS_SIV
Objective:
Develop SCAS for container-based network products and define test cases
Agenda Item:
6.13
Expected output:
TS 33.xxx, TR 33.xxx
Rapporteur:
To be determined
Leadership:
SA3
Supporting Members:
Ericsson, Nokia, BSI (DE)
Year:
2026
Region / City:
Goa, India
Topic:
Network Security, 5G
Document Type:
Meeting Document
Organization / Institution:
3GPP TSG-SA3
Author:
NPL, BSI (DE), Keysight
Target Audience:
Technical professionals in telecommunications and network security
Period of Validity:
February 2026
Approval Date:
N/A
Modification Date:
N/A
Context:
Technical specification for verifying the key refresh process during DRB ID reuse in 5G network implementations.
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
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
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
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
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
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
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
Year:
2020
Region / City:
Jamaica
Subject:
Customer interview for property valuation roll amendments
Document Type:
Form
Organization / Institution:
National Land Agency
Author:
National Land Agency
Target Audience:
Property owners seeking amendments to the valuation roll
Period of Action:
N/A
Approval Date:
N/A
Amendment Date:
N/A
Date:
03/31/2025
Region / City:
Texas
Topic:
Actuarial Standards
Document Type:
Amendment Proposal
Organization / Institution:
Texas Department of Insurance
Author:
Rachel Hemphill
Target Audience:
Actuaries, Insurance Commissioners, Regulatory Authorities
Effective Period:
N/A
Approval Date:
N/A
Date of Changes:
N/A
Year:
2025
Document type:
Amendment Proposal Form
Organization:
National Association of Insurance Commissioners
Affiliated bodies:
Life Actuarial (A) Task Force; Health Actuarial (B) Task Force
Valuation Manual sections:
VM-20 Section 9.G.8; VM-21 Section 4.A.5
Issue title:
Clarification of contractually guaranteed revenue sharing income
Authors:
Rachel Hemphill; Jacob Allensworth; Elaine Lam; Ben Slutsker
Author affiliations:
Texas Department of Insurance; California Department of Insurance; Minnesota Department of Commerce
Manual edition date:
January 1, 2025
APF reference:
APF 2025-05
Date received:
February 10, 2025
Subject matter:
Actuarial guidance; revenue-sharing agreements; insurance valuation
Regulatory scope:
Insurance valuation standards
Note:
Year
Subject:
Zonal Valuation of Real Properties
Document Type:
Guidelines
Context:
Guidelines for the zonal valuation of real properties in the Philippines, outlining rules for classifications, zonal values, and special cases like condominium units and parking slots.
Year:
2025
Region / City:
New York
Topic:
Accident and Health Insurance
Document Type:
Questionnaire
Organization:
Life Bureau
Author:
Actuary responsible for valuation
Target Audience:
Actuaries, Insurance companies
Period of validity:
Until March 1, 2026
Approval Date:
Not specified
Date of changes:
Not specified
Year:
2019/20
Region / City:
London Borough of Lewisham
Document Type:
Valuation Report
Issuing Organization:
Wilks Head & Eve LLP
Author:
G S C Harbord MA MRICS IRRV (Hons)
Reviewed By:
R G Messenger BSc FRICS FIRRV MCIArb REV, A M Williams Dip BSc (Hons) MRICS FIRRV REV
Purpose:
Financial reporting and housing revenue account valuation
Valuation Date:
31 March 2020
Issued On:
26 May 2020
Currency:
Pounds Sterling (GBP)
Scope:
Housing revenue account properties selected by the Authority
Standards Applied:
IFRS, CIPFA Code, RICS Red Book
Inspection Status:
Inspections partially postponed due to pandemic
Country:
Jamaica
Geographic coverage:
Kingston and St. Andrew, Clarendon, Saint Elizabeth, Saint James, Saint Thomas, Saint Ann, Saint Catherine, Manchester
Subject:
Property valuation services
Document type:
Directory
Content format:
Tabular listing
Organizations listed:
Private property valuation and real estate firms
Information included:
Office addresses, telephone numbers, email addresses
Sector:
Real estate and property valuation
Year:
2021
Region / city:
Manchester
Topic:
Property law, Lease disputes
Document type:
Judgment
Court / institution:
High Court of Justice, Business and Property Courts in Manchester
Author:
Judge Hodge QC
Target audience:
Legal professionals, Property lawyers, Academics
Period of validity:
2021
Approval date:
1 April 2021
Date of changes:
None