Financial Reporting

Life insurance and annuity topics that involve financial reporting, with an emphasis on GAAP and international issues.

Financial Reporting

Financial Reporting Resources

Presentation

C1 Subcommittee presents on Proposed CLO C-1 Factors

C-1 Subcommittee Chairperson Steve Smith provided an update on Proposed collateralized loan obligation (CLO) C-1 Factors based on A3 Factors from the 2026 NAIC Spring National Meeting.
Date Published: 06/23/2026
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