Financial Reporting, Risk Management and Solvency
Financial reporting and solvency issues at the state level, such as NAIC related projects on RBC, as well as emerging international solvency issues and federal regulation of insurance companies.
Filter by
Financial Reporting, Risk Management and Solvency Resources
Comment / Letter
Work Group report to NAIC’s Health Risk Based Capital (E) Work Group
th Care Receivables Factors Work Group recommendation on credit risk factors for health care receivables to the NAIC’s Health Risk Based Capital (E) Work Group.
Comment / Letter
Subcommittee Comments to NAIC’s Health Risk-Based Capital (E) Working Group
th Solvency Subcommittee letter to the NAIC’s Health Risk-Based Capital (E) Working Group with comments on Proposal 2016-01-H’s individual premiums and claims footnote.
Comment / Letter
Subcommittee Update on Evaluation of Asset Risk in HRBC Formula
Health Solvency Subcommittee updated on the evaluation of asset risk in the health risk-based capital (HRBC) formula.
Comment / Letter
Committee Comments to NAIC on ACA Risk Corridors Exposure Draft
Financial Reporting and Solvency Committee comment letter to the NAIC’s Emerging Accounting Issues (E) Working Group on the “ACA Risk Corridors Collectability” exposure draft.
Comment / Letter
Academy Committees Comment on PCAOB Auditor and Specialist Paper
The Financial Reporting Committee, Pension Accounting Committee, Casualty Committee on Property and Liability Financial Reporting, Health Financial Reporting and Solvency Committee, and Life…
Comment / Letter
Work Group Comments to NAIC on Evaluation of Asset Risk Factors
Health Solvency Work Group comment letter to the NAIC’s Investment Risk-Based Capital Working Group on the evaluation of asset risk factors for the health risk-based capital formula.
Comment / Letter
Academy Comments to NAIC on Operational Risk
Life Capital Adequacy Committee, Property and Casualty Risk-Based Capital Committee, and Health Solvency Work Group comments to the National Association of Insurance Commissioners (NAIC) on…
Comment / Letter
Comment Letter on New Accounting Proposal for ACA Risk-Sharing Programs
Health Practice Financial Reporting Committee comments to the NAIC on new accounting proposals for the risk-sharing programs of the Affordable Care Act.
Comment / Letter
Solvency Committee Comments on NAIC SMI White Paper
The Solvency Committee submitted comments to the NAIC on its revised version of a draft white paper on the Solvency Modernization Initiative and insurance regulation.
Comment / Letter