Financial Statement Filing & Step Through Guide
Accounting Procedures
Revisions to the Annual Statement Instructions
Revisions to the Annual Statement Blanks
Filing Issues/Additional Guidance
Structured Securities
Electronic Filing Directives
AVR/IMR Reporting
Reinsurance
Capital Adequacy (Risk-Based Capital)
Statutory Accounting Principles
Emerging Accounting Issues
Updates to the AP&P Manual
Assistance with Annual and Quarterly Statement Completion
Publications
Accounting Practices and Procedures Manual
Annual Statement Blanks
Annual Statement Instructions
Guide to Compliance with State Audit Requirements
Listing of Companies
Retaliation: A Guide to State Retaliatory Taxes, Fees, Deposits and Other Requirements
Risk-Based Capital Forecasting Products
SAP Self-Study Program
States' Prescribed Differences from NAIC Statutory Accounting Principles

The NAIC Financial Data Repository (Database) is updated every year by the National Association of Insurance Commissioners (NAIC) on behalf of and at the direction of our members, the state insurance commissioners.

Participation in the Database provides essential data for the Insurance Regulatory Information System (IRIS) Financial Ratio Reports, risk-based capital analysis, and other solvency-related reviews of individual companies, including reporting compliance and financial analysis. This serves to assist in preventing insolvencies for which liability is imposed on insurers under state guaranty fund laws. It also serves several other regulatory information needs, such as mandated: experience analysis for particular lines or sublines for individual companies and groups; general market structure and performance analysis; and statistics by company, groups or the industry as a whole.

It is extremely important that all filings are accurate, complete, and timely. The NAIC will be working to ensure that companies have complied with electronic filing requirements and financial reporting requirements contained in the Blanks, Annual Statement Instructions and Purposes and Procedures Manual of the NAIC Securities Valuation Office , and any data validation failures are resolved.

Steps to Completing a Financial Statement Filing

  1. If your company does not have an NAIC Company code (sometimes called "NAIC Number" or "cocode"), obtain one by completing the Company Code Application.

    For questions regarding cocodes please call us at: 816-783-8600.

     
  2. Complete the financial statements using software from an approved vendor. See list of approved vendors.
     
  3. Transmit your filing to the NAIC via the Internet. Links for Internet Filing are provided to the right.

Filings via electronic media must be sent to:

Attn: Data Administrators
NAIC Database
1100 Walnut Street, Suite 1500
Kansas City , MO 64106-2197
(816) 783-8600

Important Changes:
At the 2012 Fall National Meeting, the Information Systems Task Force confirmed that the NAIC would be authorized to require only online filing for all annual and quarterly financial statements, beginning with data year 2012 annual filings. Therefore, as of January 1, 2013, the NAIC will accept only filings submitted via the Internet Filing Website.

Note: If disaster(s) or other contingencies prevent timely online filing, authorization to submit a company's filing other than via the Internet Filing Website should come from the company's domiciliary state. Approval from the company's domiciliary state must be submitted to the NAIC along with the filing submitted via alternative media (CD Rom only).

 

 

Frequently Asked Questions
State Filing Instructions and Checklists
Download the Financial Filing Participation Packet [PDF]
This document, updated annually, provides filing requirements, filing deadlines, fees and payment information, and approved software vendors, as well as other important information.
2014 Annual and 2015 Quarterly Financial Statement Filing Deadlines
Annual, Quarterly, and Risk-Based Capital Approved Software Vendors
Formulas for the Adjustments to the Life, Health & Annuity Guaranty Association Model Act Assessment Base Reconciliation Exhibit
Filing Fees
Payment Instructions and Fee Schedules
Individual Remittance Invoice
Group Remittance Invoice
Internet Filing
Internet Filing Web Site
File Annual and Quarterly financial statements online
Internet Filing Online User's Guide
Contacts
Contacts For General Questions

For questions concerning how to complete your statement, contact the Financial Regulatory Services Questions Help Line at
(816) 783-8400.

For questions concerning the NAIC Financial Database and electronic filings, contact the FDR Data Administrators at
(816) 783-8600
or
FDRadmin@naic.org

For general question regarding the payment of filing fees contact Accounts Receivable at (816) 783-8089
or
AcctgRec@naic.org