Accounting & Reporting
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Accountants, members of the insurance industry and educators will find relevant
information about statutory accounting practices and procedures.
Accounting Practices and Procedures Manual
This manual includes all statutory accounting guidance that has been adopted by the NAIC as of March. Appendices contain excerpts of applicable NAIC model laws, interpretations of the Emerging Accounting Issues Working Group, actuarial guidelines, GAAP to SAP crossreference chart, issue papers and policy statements. A password-protected Web site allows access to national meeting minutes, as well as updates to the manual prior to the next publication. The manual is also available on CD-ROM, providing instantaneous search capabilities powered by NextPage. Pricing for 5, 10, 25, 50 or 200 network users is available upon request. Updated annually.
Updates to the Accounting Practices and Procedures Manual
| APP-CB |
Accounting Practices and Procedures Manual - Hard Copy – View Table of Contents |
$465.00* |
$515.00** |
| APP-CR |
Accounting Practices and Procedures Manual - CD-ROM in Folio® Views |
$395.00* |
$435.00** |
New orders for the hard copy and CD-ROM qualify for a 10% discount.
Companion Products
The following companion products provide additional information on the same or similar subject matter. Many customers who purchase the Accounting Practices and Procedures also purchase one or more of the following products.
Annual and Quarterly Statement Blanks
To be used with its companion products, this publication provides the appropriate format for filing quarterly and annual statement data with the states and the NAIC. Proper use allows users to identify system changes that can improve the method in which data is first collected, and allows users to ascertain if their annual statement software vendor has also complied with NAIC requirements. Updated annually.
Quarterly Statement Blanks are shipped separately from Annual Statement Blanks.
Updates to the Annual and Quarterly Statement Blanks
| ASB-AS |
Separate Accounts |
$75.00* |
$85.00** |
| ASB-FU |
Fraternal |
$200.00* |
$220.00** |
| ASB-HEA |
Health |
$200.00* |
$220.00** |
| ASB-LU |
Life/Accident/Health |
$200.00* |
$220.00** |
| ASB-PC |
Protected Cell |
$75.00* |
$85.00** |
| ASB-PU |
Property/Casualty |
$200.00* |
$220.00** |
| ASB-TU |
Title |
$200.00* |
$220.00** |
Companion Products
The following companion products provide additional information on the same or similar subject matter. Many customers who purchase the Quarterly and Annual Statement Blanks also purchase one or more of the following products.
Annual and Quarterly Statement Instructions
Includes a summary of changes to the instructions for the following year. When used with its companion products, it allows for proper preparation of annual and quarterly statements, including all supplemental information that must also be filed to remain in compliance with NAIC mandates. Instructions provide guidance for completing the various pages of the statements when the line descriptions are not self-explanatory. Updated annually.
Quarterly statement instructions are shipped separately from annual statement instructions.
Updates to the Annual and Quarterly Statement Instructions
| ASI-FU |
Fraternal |
$225.00* |
$250.00** |
| ASI-HEA |
Health |
$225.00* |
$250.00** |
| ASI-LU |
Life/Accident/Health |
$225.00* |
$250.00** |
| ASI-PU |
Property/Casualty |
$225.00* |
$250.00** |
| ASI-TU |
Title |
$225.00* |
$250.00** |
Companion Products
The following companion products provide additional information on the same or similar subject matter. Many customers who purchase the Annual Statement Instructions also purchase one or more of the following products.
Blanks Task Force Subscription Service
This publication provides a historical account of NAIC activities on uniform statement blanks, as well as a complete summary of all changes adopted by the task force. This publication is no longer being produced. It was last published in 2003.
| BLK-ZS |
Blanks Task Force Subscription Service |
$50.00* |
$55.00** |
Companion Products
The following companion products provide additional information on the same or similar subject matter. Many customers who purchase the Blanks Task Force Subscription Service also purchase one or more of the following products.
Framework for Insurance Holding Company Analysis
The Framework for Insurance Holding Company Analysis was created to document the best practices of states’ efforts in analyzing holding companies and their insurance subsidiaries and in sharing information and coordinating regulatory action. The overall purpose of the Framework is to provide state insurance regulators with the tools and guidance necessary to gain an overall understanding of the holding company structure and the impact its management, business practices and financial condition has on its insurance subsidiaries. Copyright 2002.
| FIH-OP |
Framework for Insurance Holding Company |
$50.00* |
$55.00** |
Companion Products
Current information regarding the analysis of insurance holding companies may be found in the Financial Analysis Handbooks. This publication is no longer being produced. It was last published in 2002.
Listing of Companies
Provides company code and contact data on more than 5,000 property, life and fraternal insurers, as well as alien insurers and reinsurers included in the NAIC database. It also indicates whether a state has taken regulatory action against a domestic insurer and provides all necessary information for completing the reinsurer-related requirements in Schedule F and Schedule S of the annual and quarterly statements. Along with its companion products, this publication should be used to ensure that all financial filings conform to NAIC requirements. Updated bi-annually.
| LOC-ZU |
Listing of Companies |
$200.00* |
$220.00** |
This information is also available in an electronic format.
Companion Products
The following companion products provide additional information on the same or similar subject matter. Many customers who purchase the Listing of Companies also purchase one or more of the following products.
Risk-Based Capital Forecasting Products
The RBC Forecasting Kit allows analysis of RBC data continuously and includes forecasting software CD-ROM, overview and instructions, and newsletter. The RBC Overview and Instructions explains the RBC formula, which should be helpful to anyone responsible for submitting data. All changes made to this section are listed on a separate page and are highlighted in bold for easy reference. With the exception of the RBC Overview and Instructions — Fraternal, this product is available in Excel format. Updated annually.
| RBC-FI |
RBC Overview and Instruction-Fraternal
Hard Copy Only |
$25.00* |
$30.00** |
| RBC-HEF |
RBC Forecasting Kit-Health |
$45.00* |
$50.00** |
| RBC-LF |
RBC Forecasting Kit-Life |
$45.00* |
$50.00** |
| RBC-PF |
RBC Forecasting Kit-Property/Casualty |
$45.00* |
$50.00** |
Companion Products
The following companion product provides additional information on the same or similar subject matter. Many customers who purchase the RBC Forecasting Kit also purchase the following products.
SAP Self-Study Program
This program has been designed to enable the participant to: 1) become aware of and understand the major changes to statutory accounting guidance brought about by the Accounting Practices & Procedures Manual; and 2) understand the organization of the Statements of Statutory Accounting Principles and related insurance accounting guidance. It represents the most significant components of statutory accounting guidance with information that is both generic to all reporting entities and specific to accident/health and property/casualty entities. Copyright 2004.
| SAP-ZU |
SAP Self-Study Program |
$175.00* |
$195.00** |
Companion Products
The following companion product provides additional information on the same or similar subject matter. Many customers who purchase the SAP Self-Study Program also purchase one or more of the following products.
States' Prescribed Differences from NAIC Statutory Accounting Principles
The Accounting Practices and Procedures Manual presents a comprehensive basis of accounting that should be followed if not in conflict with state statutes and/or regulations. Should the domiciliary state set forth accounting guidance that differs from the AP&P Manual, disclosures of such must be made. This publication provides information regarding each state's prescribed differences from NAIC statutory accounting principles, including a citation to the respective state statute and/or regulation. Updated annually.
| SPD-OP |
States' Prescribed Differences from NAIC Statutory Accounting Principles |
$50.00* |
$55.00** |
Companion Products
The following companion products provide additional information on the same or similar subject matter. Many customers who purchase the States' Prescribed Differences from NAIC Statutory Accounting Principles also purchase one or more of the following products.
*Domestic Price **International Price |
