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Regulatory reporting by insurance companies follows statutory accounting principles ("statutory" or "SAP"). The National Association of Insurance Commissioners (NAIC) provides the following publications to assist in preparing and filing the statutory Annual Statements:
  • NAIC Accounting Practices and Procedures Manual
  • NAIC Annual Statement Instructions for Life, Accident and Health Insurance Companies
  • NAIC Annual Statement Instructions for Property and Casualty Insurance Companies
  • NAIC Annual Statement Instructions for Health Entities
  • NAIC Annual Statement Instructions for Title Insurers
  • NAIC Annual Statement Instructions for Fraternal Benefit Companies
  • NAIC Financial Examiners' Handbook
  • Purposes and Procedures Manual of the NAIC’s Securities Valuation Office
  • States' Prescribed Differences from NAIC Statutory Accounting Principles
The accounting practices and procedures promulgated by the NAIC are subject to specific state regulation, rulings, and guidance.
All states have adopted the NAIC Accounting Practices and Procedures Manual ("the Manual"); however, most states have adopted laws and regulations that conflict with some provisions of the Manual. See the NAIC publication, States' Prescribed Differences from NAIC Statutory Accounting Principles, for discussion of state-specific variances.
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