Industry Financial Filing
Financial Statement Filing & Step Through Guide
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Important Changes:

Financial Statement Filings due March 31st and beyond, please consult your domiciliary state for any information on obtaining a waiver or extension.  If your company is granted a waiver or extension, please provide that documentation to

The NAIC is using a streamlined formulaic approach for the financial statement database filing fee starting with the 2016 annual statement filing. In this approach fees are calculated using the measurement of an insurance company's premiums or assumed reinsurance multiplied by a base factor, subject to a minimum fee and individual and group caps. The NAIC no longer uses a tiered fee structure. Instructions are available under the Payment Instructions and Fee Schedules link on the right.

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 its 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 Investment Analysis 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.

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).

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

Reporting Procedures

Click HERE to access the following resources maintained by the Blanks (E) Working Group:

  • Revisions to the Annual Statement Instructions
  • Revisions to the Annual Statement Blanks
  • Filing Issues/Additional Guidance
  • Electronic Filing Directives
  • AVR/IMR Reporting 
  • Valid Designation, Administrative Symbol and Market Indicator Combinations

Additional NAIC Accounting and Reporting Resources:

File Annual & Quarterly financial statements online
Financial Internet Filing Online User's Guide

Contact Us

For questions about statement filing:
(816) 783-8400

For questions about the database & electronic filing:
(816) 783-8600 or

For questions about filing fees or accounts receivable:
(816) 783-8089 or

For questions about NAIC Numbers or cocodes call:
(816) 783-8600