№ lp_2_1_02937
File format: docx
Character count: 24836
File size: 49 KB
This document is an exposure draft proposing statutory accounting principles for preferred stock, detailing classification, impairments, and related disclosures under specified accounting standards.
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
Price: 8 / 10 USD
The file will be delivered to the email address provided at checkout within 12 hours.
The file will be delivered to the email address provided at checkout within 12 hours.
Don’t have cryptocurrency yet?
You can still complete your purchase in a few minutes:- Buy Crypto in a trusted app (Coinbase, Kraken, Cash App or any similar service).
- In the app, tap Send.
- Select network, paste our wallet address.
- Send the exact amount shown above.
The final amount may vary slightly depending on the payment method.
The file will be sent to the email address provided at checkout within 24 hours.
The product description is provided for reference. Actual content and formatting may differ slightly.
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
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:
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
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:
20__
Region / City:
Delaware
Topic:
Venture Capital Financing
Document Type:
Term Sheet
Organization / Institution:
[Company Name]
Author:
[Company Name]
Target Audience:
Investors, Company Executives, Legal Advisors
Period of Validity:
Until closing of Series A Preferred Stock Financing
Approval Date:
[, 20__]
Amendment Date:
[]
Year:
20[__]
Region / City:
Delaware
Topic:
Preferred Stock Purchase
Document Type:
Agreement
Organization:
[Company Name]
Author:
[Author Name / Company]
Target Audience:
Investors
Effective Period:
[Effective Period]
Approval Date:
[Approval Date]
Amendment Date:
[Amendment Date]
Year:
2025
Region / City:
Grayson County
Subject:
Racing regulations
Document Type:
Rules and Regulations
Organization / Institution:
Grayson County Speedway
Author:
Grayson County Speedway Management
Target Audience:
Participants in Grayson County Speedway Economy Stock Division
Effective Period:
2025 Racing Season
Approval Date:
Not specified
Revision Date:
Not specified
Year:
2013
Region / City:
Washington, D.C.
Subject:
PIV Card Stock Logistics
Document Type:
Performance Work Statement
Agency:
Department of Veterans Affairs (VA)
Author:
Department of Veterans Affairs
Target Audience:
Contractors, VA Personnel
Duration:
12 months (with 12-month optional period)
Approval Date:
April 10, 2013
Amendment Date:
None
Year:
2019
Region / City:
New Zealand
Subject:
Plant protection
Document type:
Notification
Agency / Organization:
Ministry for Primary Industries
Author:
N/A
Target audience:
All trading partners
Period of validity:
N/A
Date of approval:
25/01/2019
Date of amendments:
N/A
Year:
Not specified
Region / State:
Alabama, USA
Document Type:
Tax and Stock Reporting Instructions
Form Numbers:
TW-2, Class II; TW-3, Class II
Responsible Authority:
Alcohol Beverage Control Board
Reporting Period:
Monthly
License Number:
Required for each wholesaler
Contact Information:
Name, E-Mail, Phone, Fax of responsible person
Alcohol Content:
Greater than 16.5% ABV
Tax Rate:
$2.42 per taxable liter
Adjustments Covered:
Military sales, export, breakage, returns, robbery, miscellaneous
Signature Requirement:
Preparer or owner
Note:
Year
Year:
2013
Region / City:
Bunbury, Western Australia
Theme:
Biosecurity and Agriculture Management
Document Type:
Application Form
Organization / Institution:
Department of Primary Industries and Regional Development (DPIRD)
Author:
Unknown
Target Audience:
Livestock owners
Period of Validity:
N/A
Approval Date:
N/A
Amendment Date:
N/A
Year:
2013
Region / City:
Bunbury, WA
Subject:
Biosecurity, Agriculture Management
Document Type:
Application Form
Organ / Institution:
Department of Primary Industries and Regional Development (DPIRD)
Author:
DPIRD
Target Audience:
Livestock or apiary owners
Period of Validity:
Not specified
Approval Date:
Not specified
Date of Changes:
Not specified
Year:
2024
Region / City:
Shanghai, Hong Kong
Theme:
Financial Regulation
Document Type:
Regulatory Draft
Author:
Shanghai Stock Exchange
Target Audience:
Investors, Financial Professionals
Period of Validity:
2024
Approval Date:
Not specified
Date of Changes:
Not specified
Year:
2025
Region / City:
Ohio
Topic:
Purchasing and Ordering Supplies
Document Type:
Guide
Organization / Institution:
MBSC
Author:
Susan Schifer, Melissa Holt
Target Audience:
OSU Researchers
Effective Period:
2025
Approval Date:
February 2025
Date of Changes:
February 2025
Staff:
Susan Schifer, Melissa Holt
Phone:
614-292-7966
E-mail:
[email protected]
Website:
https://u.osu.edu/mbsc/
Hours:
8:30AM-4PM
Note:
Closed on university holidays
Year:
2025
Region / City:
Ohio, United States
Theme:
Custom products ordering and supply
Document type:
Guide
Organization / Institution:
MBSC (Molecular Biology Stock Center)
Author:
Susan Schifer, Melissa Holt
Target audience:
OSU researchers
Effective period:
February 2025
Approval date:
February 2025
Modification date:
February 2025
Document type:
Draft model contractual representations
Subject matter:
Outbound investment regulatory compliance
Regulatory framework:
31 C.F.R. Part 850
Jurisdiction:
United States
Applicable rules:
Outbound Investment Rules
Transaction type:
Preferred stock purchase
Parties referenced:
Company; Investors; Purchaser
Legal concepts:
Person of a country of concern; Covered activity; Covered foreign person; U.S. person; Controlled foreign entity
Intended use:
Inclusion in financing transaction documentation
Source type:
Model legal language
Stage:
Draft