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This ARM section addresses areas of accounting and regulatory reporting for insurance and reinsurance entities that are subject to frequent judgment and interpretation under both GAAP and statutory. It describes major concepts and related authoritative pronouncements, and also provides guidance, interpretations, and alternatives that we believe are acceptable in situations in which there is divergence in practice. This section does not purport to cover all interpretive matters concerning insurance industry accounting. The guidance in this ARM section should always be read in conjunction with the professional pronouncements. This ARM section covers only insurance company specific guidance, and that general GAAP guidance that is also applicable to insurance entities is not covered in this section for which the other applicable ARM sections or PwC Guides should be consulted.

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