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Blanks (E) Working Group - Adopted Modifications to Financial Statements and Instructions

Blanks (E) Working Group - Adopted Modifications to Financial Statements and Instructions

Blanks (E) Working Group

Adopted Modifications to Financial Statements and Instructions

Last Updated November 16, 2021

This listing does not include adopted proposals for annual and quarterly statements for the year 2019 and prior.

 

Statement Type:

F = Fraternal; H = Health; L = Life; L/F = Life/Fraternal; P/C = Property/Casualty; SA = Separate Accounts; T = Title

Ref No.

Effective Date

Description

Date Adopted

Statement Type

Filing Type

Annual / Quarterly

2018-25BWG

1st Quarter 2020

Modify the reinsurance ceded code list in the health and life, accident & health/fraternal quarterly Schedule S to match the list used for annual financial statement reporting. Add an additional column and associated instructions for type of business ceded.

04/06/2019

H, L/F

Quarterly

2019-23BWG Modified

1st Quarter 2020

Modify the instructions and illustration for Note 8 – Derivatives for disclosures adopted by SSAP No. 108—Derivative Hedging Variable Annuity Guarantees. Add instruction and blank page for Schedule DB, Part E to the quarterly statement.

10/22/2019

H, L/F, P/C, T

Quarterly

2019-24BWG

1st Quarter 2020

Add a Life Experience Data Contact to the Electronic Jurat page for Life/Fraternal companies only. Health, Property and Title are included in the proposal due to the Jurat instructions being uniform for all statement types.

10/22/2019

H, L/F, P/C, T

Annual/Quarterly

2019-18BWG Modified

Annual 2020

Add a NAIC Designation Modifier to the NAIC Designation column for Schedule D, DL and BA to accommodate the NAIC Designation Category granularity framework adopted by the Valuation of Securities (E) Task Force.

08/20/2019

H, L/F, P/C, T

Annual/Quarterly

2019-21BWG

Annual 2020

For Note 33, modify the illustration to disclosure individually Separate Account with Guarantees products and Separate Account Nonguaranteed products. 

10/22/2019

L/F

Annual

2019-22BWG

Annual 2020

Add a question regarding the Executive Summary of the PBR Actuarial Opinion to the Supplemental Exhibits and Schedules Interrogatories.

10/22/2019

L/F

Annual

2019-25BWG Annual 2020 Modify the instructions for Column 10 (Schedule F, Part 3 – Property and Schedule F, Part 2 – Life/Fraternal Workers' Compensation Carve-out supplement)  removing the instructions to exclude adjusting and other reserves from the column and add instructions to include those reserves with the defense and cost containment reserves. Add a new instruction for Column 12 for the same schedules. Add crosschecks to Schedule P, Part 1. 05/28/2020 L/F, P/C Annual

2019-26BWG
Modified

Annual 2020

Add instruction and crosscheck for Line 34 on the Analysis of Operations by Lines of Business – Summary. Add instruction for Column 5 – Indexed Life on the Analysis of Operations by Lines of Business – Individual Life. Add clarifying instruction to the Analysis of Operations by Lines of Business for Individual Life and Group Life regarding reporting consistent with policy type language in the contract and reporting of policies issued with secondary guarantees that have expired.

12/17/2019

L/F

Annual

2019-27BWG

Annual 2020

Remove the alphabetic index from inclusion at the back of the annual statement blank, instructions and Blanks Working Group Web page.

12/17/2019

L/F, P/C, H, T, SA

Annual

2019-28BWG Annual 2020 Modify the instructions for Supplemental Investment Risk Interrogatories Lines 13.02 through 13.11 clarifying when to identify the actual equity interests within a fund and aggregate those equity interests for determination of the ten largest equity interests. 05/28/2020 L/F, P/C, H, T Annual
2019-29BWG Annual 2020 Modify the instructions and blank for Supplemental Investment Risk Interrogatories Question 14.01. 05/28/2020 L/F, P/C, H, T Annual
2019-30BWG Annual 2020 Add a category and instructions for Reciprocal Jurisdiction Companies in Schedule S for the life/fraternal and health blanks and to Schedule F for the property and title blanks. Add a list of identification numbers in the instructions of Schedule Y, Part 1A; Schedule Y, Part 2; and Schedule D, Part 6, Section 1 for Reciprocal Jurisdiction Companies. Add a reference to Reciprocal Jurisdiction Companies in the Trusteed Surplus Statement instructions for life/fraternal, health and property statements. 05/28/2020 L/F, P/C, H, T Annual/Quarterly
2020-01BWG Annual 2020 Add crosschecks to Lines 13 and 14 of the Exhibit of Premiums, Enrollment and Utilization (State Page) to Lines 10 and 11 of the Underwriting and Investment Exhibit, Part 1 in the health blank. Add crosschecks to Lines 9, 10 and 11 of the Underwriting and Investment Exhibit, Part 1 and Schedule T, Line 61. 05/28/2020 H Annual
2020-03BWG Annual 2020 Modify the instructions and illustration for 13(11) to the Notes to Financial Statement. Change the numbering from 1 through 13 to A through M to reflect the disclosure addition for SSAP No. 41R—Surplus Notes being adopted by the Statutory Accounting Principles (E) Working Group (SAPWG 2019-37). 05/28/2020 L/F, P/C, H, T Annual
2020-04BWG Annual 2020 Modify the instructions and illustration for Note 23A – Unsecured Reinsurance Recoverables to reflect the disclosure addition for SSAP No. 62R—Property and Casualty Reinsurance adopted by the Statutory Accounting Principles (E) Working Group (SAPWG 2019-48). 05/28/2020 P/C, T Annual
2020-05BWG Annual 2020 Modify the instructions and illustration for Note 2 – Accounting Changes and Correction of Errors to reflect the disclosure addition for SSAP No. 3—Accounting Changes and Corrections of Errors and SSAP No. 51R—Life Contracts being adopted by the Statutory Accounting Principles (E) Working Group (SAPWG 2019-47). 05/28/2020 L/F Annual
2020-07BWG Annual 2020 Add new disclosure Note 23 – Reinsurance for reinsurance credit (23H – Life/Fraternal, 23E Health and 23K Property) to reflect the disclosure additions for SSAP No. 61R—Life, Deposit-Type Contracts and Accident and Health Contracts Reinsurance adopted by the Statutory Accounting Principles (E) Working Group. 05/28/2020 L/F, P/C, H, T Annual
2020-08BWG Annual 2020 Add a disclosure instruction for 10C to the Notes to Financial Statement for related party transactions not captured on Schedule Y to reflect the disclosure addition for SSAP No. 25—Affiliates and Other Related Parties adopted by the Statutory Accounting Principles (E) Working Group (SAPWG 2019-33). Combine existing 10C into 1B instructions and illustration narrative. 05/28/2020 L/F, P/C, H, T Annual
2020-09BWG Annual 2020 Modify the Annual Statement Instructions for Schedule F, Part 3 to reflect the factors for all uncollateralized reinsurance recoverable from unrated reinsurers be the same for authorized, unauthorized, certified, and reciprocal reinsurance. 05/28/2020 P/C Annual
2020-10BWG Annual 2020 Revise the column 10 header in the Variables Annuities Supplement blank to be Contract Level Reserves Less Cash Surrender Value. Revise the line descriptions in Lines 1 through 3 in the footer and add a line for the Reserve Credit from Other Reinsurance and for Post-Reinsurance Ceded Aggregate Reserve. Adjust the instructions to correspond with changes made to the blanks as well as changes in the 2020 Valuation Manual for the new Variable Annuities Framework. 05/28/2020 L/F Annual
2020-11BWG Annual 2020 For the VM-20 Reserves Supplement Blank, split Part 1 into Part 1A and Part 1B. For Part 1A: change the description header for column 3 to "Due and Deferred Premium Asset" to match the instructions. Add "XXX" in the two places needed to indicate that a due and deferred premium asset does not need to be reported in the lines shown for Total Reserves. Change the reporting units for all columns to be in dollars rather than in thousands. Expand all columns to allow room for a number as large as 999,999,999,999. Change the product labels for clarity. For Part 1B: change the reporting units for the reserve columns to be in dollars rather than in thousands. Expand the reserve columns to allow room for a number as large as 999,999,999,999. Expand the face amount columns to allow room for a number as large as 9,999,999,999. Change the product labels for clarity. Remove Part 2 and re-number the remaining Parts. Adjust the instructions according to the changes made to the blanks. Clarify instructions and add examples for Parts 1A and 1B. 05/28/2020 L/F Annual
2020-12BWG Annual 2020 The proposal will require appointed actuaries to attest to meeting Continuing Education (CE) requirements and participate in the CAS/SOA CE review procedures, if requested. These proposed changes were adopted by the Task Force on Jan. 28, 2020. 05/28/2020 P/C Annual
2020-13BWG Annual 2020 Remove Line 24.04 from the General Interrogatories, Part 1 and renumber remaining lines for Interrogatory Question 24. Modify Lines 24.05 and 24.06 to require reporting amounts for conforming and non-conforming collateral programs. 05/28/2020 L/F, P/C, H, T Annual
2020-14BWG Annual 2020 Modify the columns and rows on the blank pages for the Long-Term Care Experience Reporting Forms 1 through 5 and make appropriate changes to the instructions for those forms. 05/28/2020 L/F, P/C, H Annual
2020-15BWG Annual 2020 A new Private Flood Insurance Supplement collecting residential and commercial private flood insurance data and revisions to the Credit Insurance Experience Exhibit (CIEE) to collect lender-placed flood coverages. 05/28/2020 L/F, P/C Annual
2020-16BWG Annual 2020 Modify Questions 3.1 and 3.2 of General Interrogatories Part 2 and provide instructions for the questions. 05/28/2020 P/C Annual
2020-17BWG Annual 2020 Adjust the AVR presentation to include separate lines for each of the expanded bond designation categories. 05/28/2020 L/F, SA Annual
2020-18BWG Annual 2020 Clarify the instructions to indicate which funds reported on Schedule D, Part 2, Section 2 (annual filing) and Schedules D, Part 3 and 4 (quarterly filing) must have an NAIC Designation, NAIC Designation Modifier, and SVO Administrative Symbol. Modify the reference to the Purposes and Procedures Manual of the NAIC Investment Analysis Office found in the following investment instructions. 05/28/2020 L/F, P/C, H, T Annual/Quarterly
2020-19BWG Annual 2020 Add a code of "%" to the code column for all investments which have been reported Schedule DA, Part 1 and Schedule E, Part 2 for more than one consecutive year. Add certification to the General Interrogatories, Part 1 inclusion of these investments on Schedule DA, Part 1 and Schedule E, Part 2 (SAPWG 2019-20). 05/28/2020 L/F, P/C, H, T Annual/Quarterly
2020-20BWG Annual 2020 For Schedule D, Part 1, add code "10" to Column 26 – Collateral Type for ground lease financing. Renumber "Other" code to "11". 05/28/2020 L/F, P/C, H, T Annual
2020-21BWG Annual 2020 Add new Line 4.05 for valuation allowance for mortgage loans to the Summary Investment Schedule and renumber existing Line 4.05 to 4.06. Modify the instructions to include a crosscheck for new Line 4.05 back to Schedule B – Verification Between years. Clarify the instructions for 4.01-4.04 to explicitly show crosschecking to Column 8 of Schedule B, Part 1. 05/28/2020 L/F, P/C, H, T Annual
2020-23BWG Annual 2020 Add footnote to Exhibit 5 (life/fraternal & health – life supplement) and Exhibit 3 separate accounts to disclose cases when a mortality risk is no longer present or a significant factor – i.e. due to a policyholder electing a payout benefit (SAPWG 2019-08). 05/28/2020 L/F, H, SA Annual
2020-25BWG 1st Quarter 2021 Add a new Column 5 to the annual and quarterly health blank for Schedule T with instructions to specifically capture the Children's Health Insurance Program (CHIP) premium. Existing columns after the new Column 5 will be renumbered. 08/27/2020 H Annual/Quarterly
2020-26BWG Modified 1st Quarter 2021 Add a new Column 5 to Schedule DB, Part D, Section 1 and renumber the remaining columns. Add instruction for the new Column 5, add the column reference to Column 7, and adjust other column references in crosschecks. Correct column references for this schedule on the Liability Page, Asset Page and Schedule DB Verification. Modify instruction language for the disclosure Note 8A(8). (SAPWG 2019-38) 08/27/2020 L/F, P/C, H, T, SA Annual/Quarterly
2020-27BWG Modified 1st Quarter 2021 Add new category line to Schedule E, Part 2 for Qualified Cash Pools Under Statement of Statutory Accounting Principles (SSAP) No. 2R—Cash, Cash Equivalents, Drafts and Short-Term Investments (8799999) and renumber the remaining category lines. Add new disclosure 5R to the Notes to Financial Statements. The new disclosure will be data captured. (SAPWG 2019-42) 08/27/2020 L/F, P/C, H, T Annual/Quarterly
2020-22BWG Modified Annual 2021 Modify the instructions and illustration for Note 3A – Business Combinations and Goodwill, Statutory Purchase Method and a new Note 3E for "Subcomponents and Calculations of Adjusted Surplus and Total Admitted Goodwill" with instructions and illustrations to be data captured. Modify the blank and instructions for Schedule D, Part 6, Sections 1 and 2. (SAPWG 2020-03) 08/27/2020 L/F, P/C, H, T Annual
2020-24BWG Modified Annual 2021 Remove actuarial filing questions 29, 30, 31 and 32 from the Supplemental Exhibits and Schedules Interrogatories and remove the related instructions. 08/27/2020 L/F Annual
2020-28BWG Modified Annual 2021 Remove the disclosure for the federal Affordable Care Act (ACA) Section 9010 Assessment from Note 22 Events Subsequent (SAPWG Ref #2020-05). 12/16/2020 L/F, P/C, H Annual
2020-29BWG Modified Annual 2021 Remove the line category and reference to the NAIC Bond Fund List (Bond List) from the investment schedule instructions and blank (SAPWG Ref #2020-01). 12/16/2020 L/F, P/C, H, T Annual/Quarterly
2020-30BWG Modified Annual 2021 Move the interrogatory question regarding Communication of Internal Control Related Matters Noted in Audit from the Annual Supplemental Exhibits and Schedules Interrogatories to the Quarterly Supplemental Exhibits and Schedules Interrogatories to be answered for the second quarter. For Title, a new page in the quarterly statement will be added for the Supplemental Exhibits and Schedules Interrogatories. 12/16/2020 L/F, P/C, H, T Annual/Quarterly
2020-31BWG Modified Annual 2021 Replace the Life, Health and Annuity Guaranty Association Model Act Assessment Base Reconciliation and the Adjustments to the Life, Health and Annuity Guaranty Association Model Act Assessment Base Reconciliation Exhibits with modernized exhibits  as indicated below in order to promote consistent reporting of assessable premiums among industry members and to reflect changes in guaranty association laws adopted over the past two decades. 12/16/2020 L/F, P/C, H Annual
2020-32BWG Annual 2021 Add a new Health Care Receivables Supplement to the Life\Fraternal Annual Statement that adds Exhibits 3 and 3A from the Health Annual Statement to the to the Life\Fraternal annual filings. Add a guidance document reference to Exhibit 3A of the Health Annual Statement. 03/16/2021 L/F Annual
2020-34BWG Annual 2021 Add definitions for the Occupational Accident, Fiduciary Liability, Premises and Operations (OL&T and M&C), Professional Errors and Omissions Liability, Kidnap & Ransom Liability and Tuition Reimbursement Plans products to the appropriate line of business in the appendix. 03/16/2021 P/C Annual
2020-36BWG Annual 2021 Modify the General Schedules Investment Instructions and Schedule DB General Instructions to reflect treatment of publicly traded stock warrants as being in the scope of SSAP No. 30R—Unaffiliated Common Stock or SSAP No. 32R—Preferred Stock and reporting as common and preferred stock (SAPWG Ref #2020-33). 03/16/2021 L/F, P/C, H, T Annual/Quarterly
2020-37BWG Modified Annual 2021 Add a new Schedule Y, Part 3 to capture all entities with ownership greater than 10%, the ultimate controlling parties of those owners and other entities that the ultimate controlling party controls (SAPWG Ref #2019-34). 03/16/2021 L/F, P/C, H, T Annual
2020-38BWG Modified Annual 2021 Make changes to the Accident and Health Policy Experience Exhibit by adding new columns, removing lines distinguishing with and without contract reserves, adding some new product lines, eliminating summary tables, changing the date that the exhibit is due and having it reported by state. 03/16/2021 L/F, P/C, H Annual
2021-01BWG Modified Annual 2021 Add reference to health care receivables to Line 24 – Health Care and Other Amounts Receivable on the Asset Page, change description of Line 0699999 to read Other Health Care Receivables on Exhibit 3, and modify column headers for Exhibit 3A. 05/26/2021 L/F, P/C, H, T Annual/Quarterly
2021-02BWG Modified Annual 2021 Add questions to the General Interrogatories, Part 1 regarding depository institution holding companies as it pertains to the group capital calculation (GCC). Additionally, modify the terminology in the first two questions for consistency with the new questions, which has been modified to consider that many insurers that are part of a depository institution holding company are savings and loan holding companies, which is picked up with the broader terminology compared to the more specific term of bank holding company. 05/26/2021 L/F, P/C, H, T Annual
2021-03BWG Annual 2021 Modify the tables for Interrogatory Questions 1.01, 1.01A, 2.5 and 4.2 in the Separate Accounts General Interrogatories by adding category lines to reflect additional granularity in the reporting on those tables (SAPWG 2020-37 and 2020-38). 05/26/2021 S/A Annual
2021-04BWG Modified Annual 2021 Add interrogatory questions 24.1 and 24.2 to the General Interrogatories, Part 1 “Financial” section asking if the insurer utilizes third parties to pay agent commissions in which the amounts advanced by the third parties are not settled in full within 90 days. Renumber the remaining questions (SAPWG 2019-24). 05/26/2021 L/F, P/C, H, T Annual
2021-05BWG Modified Annual 2021 Modify the instructions for Note 17B(4)b1(a) – Sale, Transfer and Servicing of Financial Assets and Extinguishments of Liabilities and add a table to the illustrations to data capture the disclosure (SAPWG 2021-03). 05/26/2021 L/F, P/C, H, T Annual/Quarterly
2021-06BWG Annual 2021 Add crosschecks between Long-term Care (LTC) Form 5 and Form 1 for Columns 2, 3, 4, 6 and 7 of Form 5. 05/26/2021 L/F, P/C, H Annual
2021-07BWG Annual 2021 Add additional line categories to the instruction for Column 26 – Collateral Type to capture collateral type data for all residential mortgage-backed securities (RMBS), commercial mortgage-backed securities (CMBS) and loan-backed and structured securities (LBSS) securities regardless of reporting category. 05/26/2021 L/F, P/C, H, T Annual
2021-08BWG Modified Annual 2021 Add a new supplement Mortgage Guaranty insurance Exhibit to capture more information from mortgage guaranty insurers. 05/26/2021 P/C Annual
2020-33BWG Modified 1st Quarter 2022 Modify Annual Statement Lines (ASLs) used on Underwriting and Investment (U&I) Exhibits, State Page and Insurance Expense Exhibit (IEE). Change Health ASL categories used in Property to be consistent with other statement types. Update ASL references used in crosschecks. Update definitions used in the appendix for the Health ASLs. See next page for details. 03/16/2021 P/C Annual/Quarterly
2020-35BWG Modified 1st Quarter 2022 Expand the number of characters used from seven to 10 in the investment line categories for Schedules D, DA, DL and E excluding Schedule D, Part 6 (Sections 1 and 2) and Schedule E (Part 1 and 3). Add line categories for Unaffiliated Certificates of Deposit and Exchange Traded Funds. Split the line categories for Mutual Funds, Investment Unit Trusts and Closed-End Funds into lines indicating if the fund has been assigned a designation by the Securities Valuation Office (SVO). Make changes to Summary Investment Schedule, Summary by Country and Schedule D, Part 1A (Sections 1 and 2) to reflect the additional line categories. 03/16/2021 L/F, P/C, H, T Annual/Quarterly
2021-10BWG 1st Quarter 2022 Remove language in quarterly General Interrogatories Part 1, Line 4.1, that requires filing of a quarterly merger/history form. The annual form shall still be required. 07/22/2021 L/F, P/C, H, T Quarterly
2021-14BWG Annual 2022 Expand the number of lines of business reported on Schedule H to match the lines of business reported on the Health statement. Modify the instructions so they will be uniform between life/fraternal and property. 11/16/2021 L/F, P/C Annual