Source: http://www.pacodeandbulletin.gov/Display/pabull?file=/secure/pabulletin/data/vol44/44-43/2223.html
Timestamp: 2020-07-10 19:59:06
Document Index: 427499716

Matched Legal Cases: ['§\u2002161', '§\u2002968', '§\u2002910', '§\u2002832', '§\u2002991', '§\u2002442']

Volume 44 Issue 43
44 Pa.B. 6890
PA Bulletin, Doc. No. 14-2223
[44 Pa.B. 6890]
The Department has identified the following Pennsylvania laws and regulations regarding statutory financial statement presentation that may require disclosure1 in the notes to financial statements and certified public accountant (CPA) audit reports filed by domestic insurers:
31 Pa. Code § 161.6 (relating to revocation of reinsurer qualification or certification) A-785 Credit for Reinsurance (9.e.)
Section 1008 of The Insurance Company Law of 1921 (40 P. S. § 968), regarding reserves of reciprocal and inter-insurance exchanges SSAP No. 53 Property Casualty Contracts—Premiums
31 Pa. Code Chapter 84a (relating to minimum reserve standards for individual and group health and accident insurance contracts) SSAP No. 54 Individual and Group Accident and Health Contracts and A-010 Minimum Reserve Standards for Individual and Group Health Insurance Contracts
Sections 714—716 of The Insurance Company Law of 1921 (40 P. S. §§ 910-14— 910-16), regarding unearned premium reserves of title insurance companies SSAP No. 57 Title Insurance and A-628 Title Insurance
31 Pa. Code Chapter 116 (relating to discounting of worker's compensation loss reserves) SSAP No. 55 Unpaid Claims, Losses and Loss Adjustment Expenses and No. 65 Property and Casualty Contracts
Section 661 of The Insurance Company Law of 1921 (40 P. S. § 832), regarding premium reserves of surety companies SSAP No. 53 Property Casualty Contracts—Premiums
Section 2434(d) of The Insurance Company Law
of 1921 (40 P. S. § 991.2434(d)), regarding payment of deficiencies for fraternal benefit societies SSAP No. 4 Definitions of Assets and Non-admitted Assets
Section 319.1(b)(5) of The Insurance Company Law of 1921 (40 P. S. § 442.1(b)(5)), regarding to any other form of security acceptable to the Insurance Commissioner SSAP No. 62R, A-785
[Pa.B. Doc. No. 14-2223. Filed for public inspection October 24, 2014, 9:00 a.m.]
1 See SSAP No. 1, Disclosure of Accounting Policies, Risks & Uncertainties, and Other Disclosures and A-205, Illustrative Disclosure of Differences Between NAIC Statutory Accounting Practices and Procedures and Accounting Practices Prescribed or Permitted by the State of Domicile in the Manual.