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4 Preparing Life Insurance Financial Statements According
2 Principles of Life Insurance Financial Statements
3 The NAIC Life and Accident and Health Statement
4 other sections not shown
accepted accounting principles accident and health accident and sickness acquisition costs acquisition expenses actuarial reserves addition adjustment account allocated amortized annual statement annuities assets and liabilities assumptions balance sheet basis bonds book values calculated Canada Canadian statement capital and surplus cash CICA claims debit December 31 deducted deferred acquisition deferred premiums dividends due and accrued Example excess exhibit financial reporting financial statements GAAP gains and losses gross premiums included income statement income tax increases in reserves incurred Institute of Actuaries insurance companies interest invested assets investment income ledger assets line of business market values method mortgages NAIC statement nonadmitted assets nonledger accounts nonledger assets paid percent policy reserves policyholders preferred stocks real estate realized and unrealized reconciliation reinsurance ceded segregated fund shareholders shares shown solvency statutory statements supplementary contracts Tntal transactions trial balance unamortized unappropriated surplus unpaid unrealized capital gains valuation premium