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Blanks (E) Working Group
Items Received for Comment

Last Updated November 9, 2017

Please address comment letters to Jacob Garn, Chair of the Blanks (E) Working Group, and direct to Mary Caswell and Calvin Ferguson.

Ref No. Description Comment Deadline


Add language to General Interrogatory merger questions (5.1 annual and 4.1 quarterly) to require the filing of merger history with the NAIC, if the questions are answered "YES."

February 26, 2018


Add question to the Supplemental Exhibits and Schedules Interrogatories regarding the filing of the Statement of Exemption in the 2nd Quarter.

February 26, 2018


Modify the annual statement instructions to reflect the requirement of filing the Life, Health and Annuity Guaranty Association Model Act Assessment Base Reconciliation Exhibit and the Adjustments to the Life, Health and Annuity Guaranty Association Model Act Assessment Base Reconciliation Exhibit by companies that are members of the life, health and annuity guaranty associations and write the respective lines of business.

February 26, 2018


Add new category lines for bank loans to Schedules D (Parts 1, 3, 4 & 5), D, DL (Parts 1 & 2) and E (Part 2) and adjust category line number reference in the Default Component – Basic Contribution, Reserve Objective and Maximum Reserve Calculations.

February 26, 2018


Add language to the instructions of the cash flow statement regarding the inclusion of restricted cash or restricted cash equivalents in the beginning and ending balance in the cash flow statement.

February 26, 2018


Modifies the category line descriptions and adds crosschecks for lines 1499999, 2899999, 4299999, 4399999, 4499999, and 9999999 to clarify the subtotal calculations for protected cells and authorization categories. Replaces old references to "Part 5" with updated "Part 3" references throughout. Revise the calculation references in the headings for Columns 60, 66, and 74. Revises the calculation references for Columns 72 and 73 to clarify certain calculations related to amounts in dispute.

February 26, 2018

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Blanks (E) Working Group


2018 Charges

The Blanks (E) Working Group will:

  1. Consider improvements and revisions to the various annual/quarterly statement blanks to:
    1. Conform these blanks to changes made in other areas of the NAIC to promote uniformity in reporting of financial information by insurers;
    2. Develop reporting formats for other entities subject to the jurisdiction of state insurance departments;
    3. Conform the various NAIC blanks and instructions to adopted NAIC policy; and
    4. Oversee the development of additional reporting formats within the existing annual financial statements as needs are identified.
  2. Continue to monitor state filing checklists to maintain current filing requirements.
  3. Continue to monitor and improve the quality of financial data filed by insurance companies by recommending improved or additional language for the Annual Statement Instructions.
  4. Continue to monitor and review all proposals necessary for the implementation of statutory accounting guidance to ensure proper implementation of any action taken by the Accounting Practices and Procedures (E) Task Force affecting annual financial statements and/or instructions.
  5. Continue to coordinate with other task forces of the NAIC to ensure proper implementation of reporting and instructions changes as proposed by these task forces.
  6. Coordinate with the Life Actuarial (A) Task Force to use any special reports developed and avoid duplication of reporting.
  7. Review requests for investment schedule blanks and instructions changes in connection with the work being performed by the Investment Risk-Based Capital (E) Working Group. The Subgroup will review for technical changes and/or clarifications to the blanks and instructions.
  8. Review changes requested by the Valuation of Securities (E) Task Force relating to its work on other invested assets reporting for technical consistency within the investment reporting schedules and instructions.