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NAIC BLANKS (E) WORKING GROUP
Blanks Agenda Item Submission Form
DATE:
01/06/2012
CONTACT PERSON:
TELEPHONE:
FOR NAIC USE ONLY
Agenda Item # 2012-07BWG
Year
2012
Changes to Existing Reporting
[X ]
New Reporting Requirement
[ ]
REVIEWED FOR ACCOUNTING
PRACTICES AND PROCEDURES IMPACT
EMAIL ADDRESS:
ON BEHALF OF:
Valuation of Securities Task Force (VOSTF)
NAME:
Kevin Fry
TITLE:
Chair VOSTF
[
]
[
]
[ X ]
[
]
[
]
[
]
[
]
AFFILIATION:
320 W. Washington St., 4th Fl.
ADDRESS:
No Impact [ X ]
Modifies Required Disclosure [
DISPOSITION
Springfield, IL 62767
]
Rejected For Public Comment
Referred To Another NAIC Group
Received For Public Comment
Adopted Date
Rejected Date
Deferred Date
Other (Specify)
BLANK(S) TO WHICH PROPOSAL APPLIES
[X ]
[X ]
ANNUAL STATEMENT
INSTRUCTIONS
[X ]
[
]
QUARTERLY STATEMENT
CROSSCHECKS
[ X ] Life and Accident & Health
[
] Separate Accounts
[
] Other Specify
[X ]
[X ]
Property/Casualty
Fraternal
[
[X ]
[X ]
]
BLANK
Health
Title
Anticipated Effective Date: Annual 2012
IDENTIFICATION OF ITEM(S) TO CHANGE
See next page for details
REASON, JUSTIFICATION FOR AND/OR BENEFIT OF CHANGE**
See next page for details
NAIC STAFF COMMENTS
Comment on Effective Reporting Date: Annual 2012 should not be a problem
Other Comments:
___________________________________________________________________________________________________
** This section must be completed on all forms.
Revised 6/13/2009
© 2012 National Association of Insurance Commissioners
51
IDENTIFICATION OF ITEM(S) TO CHANGE
1.
Add Structured Securities (SSAP No. 43R) Flow Chart to the Investment Schedules General Instructions.
2.
Eliminate “SM” reference from the instructions for the NAIC Designation Column in Schedule D, Part 1 in the
annual statement and Schedule D, Parts 3 and 4 in the quarterly statement.
3.
Add note to annual statement schedules instructions (Schedule D, Part 1; Schedule D, Part 2, Section 1; Schedule D,
Part 2, Section 2; Schedule D, Part 3; Schedule D, Part 4; Schedule D, Part 5; Schedule DA, Part 1; Schedule DL,
Part 1; Schedule DL, Part 2; Part; and Schedule E, Part 2) and quarterly statement schedule instructions
(Schedule D, Part 3; Schedule D, Part 4; Schedule DL, Part 1; Schedule DL, Part 2; and Schedule E, Part 2) to refer
to the Investment Schedules General Instructions for the following as appropriate for the schedule:

Category definitions for bonds and stocks.

Foreign Column code list and matrix for determining code.

Code Column list of codes and definitions for securities not under the exclusive control of the reporting entity.

Flow Chart for determining the NAIC Designation for structured securities.

List of stock exchange names and abbreviations.
4.
Add specific reference in the NAIC Designation Column referring back to the Structured Securities (SSAP No. 43R)
Flow Chart in the Investment Schedules General Instructions in the annual statement schedules instructions
(Schedule D, Part 1; Schedule DL, Part 1; and Schedule DL, Part 2; Part) and quarterly statement schedule
instructions (Schedule D, Part 3; Schedule D, Part 4; Schedule DL, Part 1; and Schedule DL, Part 2.
5.
Add “S” designation to the bond matrix for Schedule D, Part 1 of the annual statement and to Schedule D, Parts 3
and 4 of the quarterly statement.
REASON, JUSTIFICATION FOR AND/OR BENEFIT OF CHANGE**
1.
Structured Securities (SSAP No. 43R) Flow Chart to the Investment Schedules General Instructions is being added
to the instruction to give a visual representation of SSAP No. 43R.
2.
Changes adopted by the Statutory Accounting Principles Working Group for SSAP No. 43R eliminated the need for
the “SM” suffix.
3.
The addition of references to the Investment Schedules General Instructions in specific investment schedule
instructions will clarify for the user of the instructions where to find additional definition and instruction.
4.
The VOSTF is proposing to begin adding a code to securities which have been reviewed by the SVO and noted to
have either structural features or other terms which represent additional risks. To the extent that the SVO has
notched the bond as part of its designation, this will be recognized with the “S” designation suffix both in the VOS
product and in the annual and quarterly statement designation.
© 2012 National Association of Insurance Commissioners
52
ANNUAL & QUARTERLY STATEMENT INSTRUCTIONS – LIFE, HEALTH, PROPERTY, FRATERNAL & TITLE
INVESTMENT SCHEDULES GENERAL INSTRUCTIONS
(Applies to all investment schedules)
Detail Eliminated To Conserve Space
General Classifications Common Stock Only:
Industrial and Miscellaneous (Unaffiliated):
All unaffiliated common stocks that are not mutual funds or money market mutual funds. Include Public
Utilities, Banks, Trusts and Insurance Companies.
Mutual Funds:
All investments in shares of funds regulated as mutual funds by the Securities and Exchange Commission.
This definition does not include closed funds or hedge funds.
Money Market Mutual Funds:
All investment in shares of funds regulated as money market mutual funds by the Securities and Exchange
Commission.
Parent, Subsidiaries and Affiliates:
Defined by SSAP No. 97, Investments in Subsidiary, Controlled and Affiliated entities, A Replacement of
SSAP No. 88
Specific Classifications:
Issuer Obligations:
All bonds not backed by other loans and other assets.
Residential Mortgage-Backed Securities:
Those securities directly or indirectly secured by liens on one- to four-family residential properties and subject
to the guidance in SSAP No. 43R, Loan-backed and Structured Securities. Includes prime, subprime, Alt-A
mortgages, as well as home equity loans and home equity lines of credit.
Commercial Mortgage-Backed Securities:
Those securities directly or indirectly secured by a lien on one or more parcels of commercial real estate with
one or more structures located on the real estate and subject to the guidance in SSAP No. 43R, Loan-backed and
Structured Securities. Does not include those securities secured by liens on one- to four-family residential
properties.
© 2012 National Association of Insurance Commissioners
53
STRUCTURED SECURITIES (SSAP No. 43R) FLOW CHART
Does the security meet the definition of 43R?
Yes
Report NAIC 1
designation (no
suffix) in accordance
with Part Six, Section
2(e) of the SVO P&P
Manual
Yes
Are these securities considered
“Exempt Obligations” for purposes
of determining AVR and RBC?
No
Is the security modeled?
Follow instructions for
modeled securities
Yes
No
Go To
B
Is this security an Equipment Trust Certificate, Credit Tenant Lease, IO or rated by the SVO?
No
Yes
Follow
instructions for
Modified FE
securities
Does this security have a
designation assigned by the SVO?
Yes
Use the SVO
assigned
designation
No
Go To
A
Is this security rated by an ARO?
No
Yes
Convert ARO rating into
NAIC designation in
accordance with Part Two,
Section 4(d), (i) of the
SVO P&P Manual
Is this security a new purchase? (120 day rule)
No
Yes
Apply the 5*/6* Rule in
accordance with Part Two,
Section 5(f)-(g) of the SVO
P&P Manual
Use Insurance Company’s
internal rating with a Z
Suffix
© 2012 National Association of Insurance Commissioners
54
Use this designation with
an FE suffix
SECURITIES SUBJECT TO MODIFIED FILING EXEMPT PROCESS
A
No
Is this security a new purchase? (120 day rule)
No
Convert ARO rating into NAIC designation in
accordance with Part Two, Section 4(d), (i) of
the SVO P&P Manual
Yes
Apply the 5*/6* Rule
in accordance with
Part Two, Section
5(f)-(g) of the SVO
P&P Manual
Use Insurance
Company’s
internal rating
with a Z Suffix
Is the converted rating a 1 or a 6?
No
Using the converted ARO rating (2-5), apply amortized
cost to the MFE pricing matrix to obtain the initial
designation
Do you maintain an AVR?
Yes
Report the NAIC 1 using amortized cost as B./A.C.V.
with FE suffix. Report the NAIC 6 using lower of
amortized cost or fair value as B./A.C.V. with FE suffix
Yes
Is the initial designation a 1-5?
No
No
Is the initial designation a 1 or 2?
No
Yes
Determine lower
of amortized cost
or fair value. Is
the amount
amortized cost?
Report as Final
designation using
amortized cost as
B./A.C.V. with
AM Suffix
No
Yes
Is this security rated by an ARO?
Determine lower of
amortized cost or fair
value. Is the amount
amortized cost?
No
Yes
Yes
Report as
Final
designation
using
amortized
cost as
B./A.C.V.
with AM
suffix
Yes
Using the converted ARO rating (2-5), apply fair value to MFE pricing matrix to determine Final NAIC Designation
Report final designation using fair value as B./A.C.V. with AM suffix
© 2012 National Association of Insurance Commissioners
55
SECURITIES SUBJECT TO MODELING
B
Obtain modeled breakpoint values from vendors
Does the modeled result expect
zero losses in all scenarios?
Report the NAIC 1
using amortized cost
as B./A.C.V. with
FM suffix
Yes
No
Apply amortized cost to the breakpoint values assigned to the six NAIC
designations for each CUSIP to obtain the initial designation
No
Yes
Do you maintain an AVR?
Is the initial designation a 1-5?
Is the initial designation a 1 or 2?
No
Determine lower of
amortized cost or fair
value. Is the amount
amortized cost?
No
No
Yes
Determine lower
of amortized cost
or fair value. Is
the amount
amortized cost?
Report as Final
designation using
amortized cost as
B./A.C.V. with
FM suffix
Yes
Report as Final
designation using
amortized cost as
B./A.C.V. with
FM Suffix
Yes
No
Yes
Apply fair value to the breakpoint values to determine Final NAIC Designation
Report final designation using fair value as B./A.C.V. with FM suffix
Detail Eliminated To Conserve Space
© 2012 National Association of Insurance Commissioners
56
ANNUAL STATEMENT INSTRUCTIONS – LIFE, HEALTH, PROPERTY, FRATERNAL & TITLE
SCHEDULE D – PART 1
LONG-TERM BONDS OWNED DECEMBER 31 OF CURRENT YEAR
Bonds are to be grouped as listed below and each category arranged alphabetically (securities included in U.S. States,
Territories and Possessions; U.S. Political Subdivisions of States, Territories and Possessions; and U.S. Special Revenue and
Special Assessment Obligations and all Non-Guaranteed Obligations of Agencies and Authorities of Governments and Their
Political Subdivisions should be listed with a state abbreviation in the column provided for electronic data capture).
Refer to SSAP No. 23, Foreign Currency Transactions and Translations, for accounting guidance related to foreign currency
transactions and translations.
If a reporting entity has any detail lines reported for any of the following required categories or subcategories described in the
Investment Schedules General Instructions, it shall report the subtotal amount of the corresponding category or subcategory,
with the specified subtotal line number appearing in the same manner and location as the pre-printed total or grand total line
and number:
NOTE:
See the Investment Schedule General Instructions for the following:

Category definitions for bonds and stocks.

Foreign Column code list and matrix for determining code.

Code Column list of codes and definitions for securities not under the exclusive control of the
reporting entity.

Flow Chart for determining the NAIC Designation for structured securities.

List of stock exchange names and abbreviations.
Category
Line Number
Bonds:
U.S. Governments
Issuer Obligations................................................................................................................................ 0199999
Residential Mortgage-Backed Securities ............................................................................................ 0299999
Commercial Mortgage-Backed Securities ........................................................................................... 0399999
Other Loan-Backed and Structured Securities .................................................................................... 0499999
Subtotals – U.S. Governments ............................................................................................................ 0599999
Detail Eliminated To Conserve Space
© 2012 National Association of Insurance Commissioners
57
Column 6
–
NAIC Designation
Insert the NAIC designation for such security printed in the Valuation of Securities. Any NAIC
Designation that is not obtained from the current edition of the Valuation of Securities or its
Supplement and that is entered by the reporting entity under its own judgment shall have the letter “Z”
appended to the designation. For the meaning and applicability of suffixes and designations, please
refer to the most recent version of the Purposes and Procedures Manual of the NAIC Securities
Valuation Office Part One, Section 3.
Please note the following recently added suffixes.
AM:
ARO rated, modified designation: Securities where the equivalent NAIC designation is
modified by the insurer’s carrying value
FM:
Financial modeling: NAIC designation is based on financial modeling, incorporating the
insurer’s carrying value for the security.
For Class One Bond Mutual Funds and Exchange Traded Funds, enter 1.
Following is a matrix of the valid combinations of designations and suffixes for bonds.
1
2
2S
3
3S
4
4S
1F
1FE
1AM
1FM
1Z
1Z*
2F
2FE
2AM
2FM
2Z
2Z*
3F
3FE
3AM
3FM
3Z
3Z*
4F
4FE
4AM
4FM
4Z
4Z*
5
5S
5*
5*S
5F
5FE
5AM
5FM
5Z
5Z*
6
6S
6*
6*S
6F
6FE
6AM
6FM
6Z
6Z*
If the VOS data file does not provide a designation for a specific security, a “FE,” “AM,” “FM,” “Z”,
“S” or “F” must follow the designation reported in this column.
See flow chart in the Investment Schedules General Instructions for instruction on how to
determine the NAIC Designation for structured securities.
© 2012 National Association of Insurance Commissioners
58
SCHEDULE D – PART 2 – SECTION 1
PREFERRED STOCKS OWNED DECEMBER 31 OF CURRENT YEAR
Stocks are to be grouped as listed below and arranged alphabetically, showing a subtotal for each category.
If a reporting entity has any detail lines reported for any of the following required categories or subcategories, it shall report
the subtotal amount of the corresponding category or subcategory, with the specified subtotal line number appearing in the
same manner and location as the pre-printed total or grand total line and number:
NOTE:
See the Investment Schedule General Instructions for the following:

Category definitions for stocks.

Foreign Column code list and matrix for determining code.

Code Column list of codes and definitions for securities not under the exclusive control of the
reporting entity.

List of stock exchange names and abbreviations.
Category
Line Number
Industrial and Miscellaneous (Unaffiliated) .................................................................................................................... 8499999
Parent, Subsidiaries and Affiliates ................................................................................................................................... 8599999
Total Preferred Stocks ..................................................................................................................................................... 8999999
Only transferable shares (i.e., can be bought and sold) of savings and loan or building and loan associations are to be reported
in this schedule.
Detail Eliminated To Conserve Space
© 2012 National Association of Insurance Commissioners
59
COMMON STOCKS OWNED DECEMBER 31 OF CURRENT YEAR
Stocks are to be grouped as listed below and arranged alphabetically, showing a subtotal for each category.
If a reporting entity has any detail lines reported for any of the following required categories or subcategories, it shall report
the subtotal amount of the corresponding category or subcategory, with the specified subtotal line number appearing in the
same manner and location as the pre-printed total or grand total line and number:
NOTE:
See the Investment Schedule General Instructions for the following:

Category definitions for stocks.

Foreign Column code list and matrix for determining code.

Code Column list of codes and definitions for securities not under the exclusive control of the
reporting entity.

List of stock exchange names and abbreviations.
Category
Line Number
Industrial and Miscellaneous (Unaffiliated) .................................................................................................................... 9099999
Parent, Subsidiaries and Affiliates ................................................................................................................................... 9199999
Mutual Funds ................................................................................................................................................................... 9299999
Money Market Mutual Funds .......................................................................................................................................... 9399999
Total Common Stocks ..................................................................................................................................................... 9799999
Total Preferred and Common Stocks ............................................................................................................................... 9899999
Shares of all mutual funds, regardless of the underlying security, whether specialized or a mixture of bonds, stock, money
market instruments or other type of investments, except those mutual funds as defined in the Purposes and Procedures
Manual of the NAIC Securities Valuation Office that are reported in Schedule D, Part 1 or Schedule DA, Part 1, are
considered to be shares of common stock and should be listed in the appropriate category of Mutual Funds or Money Market
Mutual Funds.
Only transferable shares (i.e., can be bought and sold) of savings and loan or building and loan associations are to be reported
in this schedule.
Detail Eliminated To Conserve Space
© 2012 National Association of Insurance Commissioners
60
SCHEDULE D – PART 3
LONG-TERM BONDS AND STOCKS ACQUIRED DURING CURRENT YEAR
This schedule should include a detailed listing of all securities that were purchased/acquired during the current reporting year
that are still owned as of the end of the current reporting year (amounts purchased and sold during the current reporting year
are reported in detail on Schedule D, Part 5 and only in subtotal in Schedule D, Part 3). This should include all transactions
that adjust the cost basis of the securities. Thus, it should not be used for allocations of TBAs to specific pools subsequent to
initial recording in Schedule D, Part 3 or other situations such as CUSIP number changes. The following list of items
provides examples of the items that should be included:
Detail Eliminated To Conserve Space
Class One Bond Mutual Funds and Exchange Traded Funds, which are described in the Investment Schedules
General Instructions, are to be included in Industrial and Miscellaneous (Unaffiliated).
Bonds are to be grouped as listed below and each category arranged alphabetically (securities included in U.S. States,
Territories and Possessions; U.S. Political Subdivisions of States, Territories and Possessions; and U.S. Special Revenue and
Special Assessment Obligations and all Non-Guaranteed Obligations of Agencies and Authorities of Governments and Their
Political Subdivisions should be listed with a state abbreviation in the column provided for electronic data capture).
If a reporting entity has any detail lines reported for any of the following required categories or subcategories, it shall report
the subtotal amount of the corresponding category or subcategory, with the specified subtotal line number appearing in the
same manner and location as the pre-printed total or grand total line and number:
NOTE:
See the Investment Schedule General Instructions for the following:

Category definitions for bonds and stocks.

Foreign Column code list and matrix for determining code.
Category
Line Number
Bonds:
U.S. Governments ............................................................................................................................................. 0599999
All Other Governments ..................................................................................................................................... 1099999
U.S. States, Territories and Possessions (Direct and Guaranteed)..................................................................... 1799999
U.S. Political Subdivisions of States, Territories and Possessions (Direct and Guaranteed)............................. 2499999
U.S. Special Revenue and Special Assessment Obligations and all Non-Guaranteed Obligations
of Agencies and Authorities of Governments and Their Political Subdivisions ........................................ 3199999
Industrial and Miscellaneous (Unaffiliated) ...................................................................................................... 3899999
Hybrid Securities ............................................................................................................................................... 4899999
Parent, Subsidiaries and Affiliates ..................................................................................................................... 5599999
Subtotals – Bonds – Part 3................................................................................................................................. 8399997
Summary item from Part 5 for Bonds................................................................................................................ 8399998
Subtotals – Bonds .............................................................................................................................................. 8399999
Detail Eliminated To Conserve Space
© 2012 National Association of Insurance Commissioners
61
SCHEDULE D – PART 4
LONG-TERM BONDS AND STOCKS SOLD, REDEEMED OR OTHERWISE DISPOSED OF
DURING CURRENT YEAR
This schedule should include a detailed listing of all securities that were sold/disposed of during the current reporting year
that were owned as of the beginning of the current reporting year (amounts purchased and sold during the current reporting
year are reported in detail on Schedule D, Part 5 and only in subtotal in Schedule D, Part 4). This should include all
transactions that adjust the cost basis of the securities (except other than temporary impairments that are not part of a disposal
transaction). Thus, it should not be used for allocations of TBAs to specific pools subsequent to initial recording in
Schedule D, Part 3 or other situations such as CUSIP number changes. The following list of items provides examples of the
items that should be included:
Detail Eliminated To Conserve Space
Bonds, preferred stocks and common stocks are to be grouped separately, showing a subtotal for each category.
Class One Bond Mutual Funds and Exchange Traded Funds, which are described in the Investment Schedules
General Instructions, are to be included in Industrial and Miscellaneous (Unaffiliated).
Bonds are to be grouped as listed below and each category arranged alphabetically (securities included in U.S. States,
Territories and Possessions; U.S. Political Subdivisions of States, Territories and Possessions; and U.S. Special Revenue and
Special Assessment Obligations and all Non-Guaranteed Obligations of Agencies and Authorities of Governments and Their
Political Subdivisions should be listed with a state abbreviation in the column provided for electronic data capture).
If a reporting entity has any detail lines reported for any of the following required categories or subcategories, it shall report
the subtotal amount of the corresponding category or subcategory, with the specified subtotal line number appearing in the
same manner and location as the pre-printed total or grand total line and number:
NOTE:
See the Investment Schedule General Instructions for the following:

Category definitions for bonds and stocks.

Foreign Column code list and matrix for determining code.
Category
Line Number
Bonds:
U.S. Governments ............................................................................................................................................. 0599999
All Other Governments ..................................................................................................................................... 1099999
U.S. States, Territories and Possessions (Direct and Guaranteed)..................................................................... 1799999
U.S. Political Subdivisions of States, Territories and Possessions (Direct and Guaranteed)............................. 2499999
U.S. Special Revenue and Special Assessment Obligations and all Non-Guaranteed Obligations
of Agencies and Authorities of Governments and Their Political Subdivisions ........................................ 3199999
Industrial and Miscellaneous (Unaffiliated) ...................................................................................................... 3899999
Hybrid Securities ............................................................................................................................................... 4899999
Parent, Subsidiaries and Affiliates ..................................................................................................................... 5599999
Subtotals – Bonds – Part 4................................................................................................................................. 8399997
Summary item from Part 5 for Bonds................................................................................................................ 8399998
Subtotals – Bonds .............................................................................................................................................. 8399999
Detail Eliminated To Conserve Space
© 2012 National Association of Insurance Commissioners
62
SCHEDULE D – PART 5
LONG-TERM BONDS AND STOCKS ACQUIRED DURING THE YEAR AND FULLY DISPOSED OF
DURING CURRENT YEAR
This schedule should include a detailed listing of all securities that were both purchased/acquired and sold/disposed of during
the current reporting year (amounts purchased and sold during the current reporting year are also reported in subtotals in
Schedule D, Parts 3 and 4).
Reporting entities should track information separately for securities purchased in different lots rather than using some type of
averaging for the issue in aggregate. Thus, this schedule should only be used when an entire lot of a security has been
purchased and sold during the current reporting year (even when different lots of the same security still exist on the reporting
entity’s books).
As with Schedule D, Parts 3 and 4, this schedule should not be used for a transaction unless it affects the cost basis of the
securities. Thus, it should not be used for allocations of TBAs to specific pools subsequent to initial recording in Schedule D,
Part 3 or other situations such as CUSIP number changes.
Bonds, preferred stocks and common stocks are to be grouped separately, showing subtotals for each category. Bonds should
be grouped and arranged alphabetically as described in the instructions for Schedule D, Part 1. (Securities included in
U.S. States, Territories and Possessions; U.S. Political Subdivisions of States, Territories and Possessions; and U.S. Special
Revenue and Special Assessment Obligations and all Non-Guaranteed Obligations of Agencies and Authorities of
Governments and Their Political Subdivisions should be listed with a state abbreviation in the column provided for electronic
data capture).
Class One Bond Mutual Funds and Exchange Traded Funds that are described in the Investment Schedules General
Instructions are to be included in Industrial and Miscellaneous (Unaffiliated).
If a reporting entity has any detail lines reported for any of the following required categories or subcategories, it shall report
the subtotal amount of the corresponding category or subcategory, with the specified subtotal line number appearing in the
same manner and location as the pre-printed total or grand total line number:
NOTE:
See the Investment Schedule General Instructions for the following:

Category definitions for bonds and stocks.

Foreign Column code list and matrix for determining code.
Category
Line Number
Bonds:
U.S. Governments ................................................................................................................................................................. 0599999
All Other Governments ......................................................................................................................................................... 1099999
U.S. States, Territories and Possessions (Direct and Guaranteed) ........................................................................................ 1799999
U.S. Political Subdivisions of States, Territories and Possessions (Direct and Guaranteed)................................................. 2499999
U.S. Special Revenue and Special Assessment Obligations and all Non-Guaranteed Obligations
of Agencies and Authorities of Governments and Their Political Subdivisions ........................................................... 3199999
Industrial and Miscellaneous (Unaffiliated) .......................................................................................................................... 3899999
Hybrid Securities .................................................................................................................................................................. 4899999
Parent, Subsidiaries and Affiliates ........................................................................................................................................ 5599999
Subtotals – Bonds ................................................................................................................................................................. 8399998
Detail Eliminated To Conserve Space
© 2012 National Association of Insurance Commissioners
63
SCHEDULE DA – PART 1
SHORT-TERM INVESTMENTS OWNED DECEMBER 31 OF CURRENT YEAR
Include all investments whose maturities (or repurchase dates under repurchase agreement) at the time of acquisition were
one year or less except those defined as cash or cash equivalents in accordance with SSAP No. 2, Cash, Drafts, and
Short-term Investments. All short-term investments owned at December 3l of current year should be separated into bonds,
mortgage loans, exempt money market funds, class one money market mutual funds, other short-term invested assets and
investments in parent, subsidiaries and affiliates. Within each category, investments should be arranged alphabetically.
Refer to SSAP No. 23, Foreign Currency Transactions and Translations, for accounting guidance related to foreign currency
transactions and translations.
If a reporting entity has any detail lines reported for any of the following required categories or subcategories, it shall report
the subtotal amounts of the corresponding category or subcategory with the specified subtotal line number appearing in the
same manner and location as the pre-printed total or grand total line and number:
NOTE:
See the Investment Schedule General Instructions for the following:

Category definitions for bonds.

Foreign Column code list and matrix for determining code.

Code Column list of codes and definitions for securities not under the exclusive control of the
reporting entity.
Category
Line Number
Bonds:
U.S. Governments
Issuer Obligations................................................................................................................................ 0199999
Residential Mortgage-Backed Securities ............................................................................................ 0299999
Commercial Mortgage-Backed Securities ........................................................................................... 0399999
Other Loan-Backed and Structured Securities .................................................................................... 0499999
Subtotals – U.S. Governments ............................................................................................................ 0599999
Detail Eliminated To Conserve Space
© 2012 National Association of Insurance Commissioners
64
SCHEDULE DL – PART 1
SECURITIES LENDING COLLATERAL ASSETS
Reinvested Collateral Assets Owned December 31 Current Year
This schedule should include a detailed listing of reinvested collateral assets that were owned as of the end of the current
reporting year. For Schedule DL, reinvested collateral assets are collateral currently held as part of a securities lending
program administered by the reporting entity or its agent (affiliated or unaffiliated) that can be resold or repledged. This is the
currently held collateral, meaning original collateral if it is still in the original form received or the new invested asset
resulting from the disposal and/or reinvestment of the original collateral. See SSAP No. 91R, Accounting for Transfers and
Servicing of Financial Assets and Extinguishments of Liabilities, for accounting guidance.
Detail Eliminated To Conserve Space
Class One Bond Mutual Funds and Exchange Traded Funds, which are described in the Investment Schedules
General Instructions, are to be included in Industrial and Miscellaneous (Unaffiliated).
If an insurer has any detail lines reported for any of the following required categories or subcategories, it shall report
the subtotal amount of the corresponding category or subcategory, with the specified subtotal line number appearing
in the same manner and location as the pre-printed total or grand total line and number:
NOTE:
See the Investment Schedule General Instructions for the following:

Category definitions for bonds and stocks.

Code Column list of codes and definitions for securities not under the exclusive control of the
reporting entity.

Flow Chart for determining the NAIC Designation for structured securities.

List of stock exchange names and abbreviations.
Category
Line Number
Bonds (Schedule D, Part 1 type):
U.S. Governments
Issuer Obligations................................................................................................................................ 0199999
Residential Mortgage-Backed Securities ............................................................................................ 0299999
Commercial Mortgage-Backed Securities ........................................................................................... 0399999
Other Loan-Backed and Structured Securities ................................................................................... 0499999
Subtotals – U.S. Governments ............................................................................................................ 0599999
All Other Governments
Issuer Obligations ............................................................................................................................... 0699999
Residential Mortgage-Backed Securities ............................................................................................ 0799999
Commercial Mortgage-Backed Securities ........................................................................................... 0899999
Other Loan-Backed and Structured Securities .................................................................................... 0999999
Subtotals – All Other Governments .................................................................................................... 1099999
U.S. States, Territories and Possessions (Direct and Guaranteed)
Issuer Obligations................................................................................................................................ 1199999
Residential Mortgage-Backed Securities ............................................................................................ 1299999
Commercial Mortgage-Backed Securities ........................................................................................... 1399999
Other Loan-Backed and Structured Securities .................................................................................... 1499999
Subtotals – U.S. States, Territories and Possessions (Direct and Guaranteed).................................... 1799999
© 2012 National Association of Insurance Commissioners
65
U.S. Political Subdivisions of States, Territories and Possessions (Direct and Guaranteed)
Issuer Obligations ............................................................................................................................... 1899999
Residential Mortgage-Backed Securities ............................................................................................ 1999999
Commercial Mortgage-Backed Securities ........................................................................................... 2099999
Other Loan-Backed and Structured Securities .................................................................................... 2199999
Subtotals – U.S. Political Subdivisions of States, Territories and Possessions
(Direct and Guaranteed) ................................................................................................... 2499999
U.S. Special Revenue and Special Assessment Obligations and all Non-Guaranteed
Obligations of Agencies and Authorities of Governments and Their Political Subdivisions
Issuer Obligations................................................................................................................................ 2599999
Residential Mortgage-Backed Securities ............................................................................................ 2699999
Commercial Mortgage-Backed Securities ........................................................................................... 2799999
Other Loan-Backed and Structured Securities .................................................................................... 2899999
Subtotals – U.S. Special Revenue and Special Assessment Obligations and
all Non-Guaranteed Obligations of Agencies and Authorities of Governments
and Their Political Subdivisions ....................................................................................... 3199999
Industrial and Miscellaneous (Unaffiliated)
Issuer Obligations................................................................................................................................ 3299999
Residential Mortgage-Backed Securities ............................................................................................ 3399999
Commercial Mortgage-Backed Securities ........................................................................................... 3499999
Other Loan-Backed and Structured Securities .................................................................................... 3599999
Subtotals – Industrial and Miscellaneous (Unaffiliated) ..................................................................... 3899999
Hybrid Securities
Issuer Obligations................................................................................................................................ 4299999
Residential Mortgage-Backed Securities ............................................................................................ 4399999
Commercial Mortgage-Backed Securities ........................................................................................... 4499999
Other Loan-Backed and Structured Securities .................................................................................... 4599999
Subtotals – Hybrid Securities .............................................................................................................. 4899999
Detail Eliminated To Conserve Space
Column 4
–
NAIC Designation/Market Indicator
The NAIC Designation/Market Indicator reported for this column should be determined in a manner
consistent with the instructions of other schedules for the lines shown below:
Lines 0199999 through 6599999 .................. Schedule D, Part 1, Column 6
Lines 6899999 through 7099999 .................. Schedule D, Part 2, Section 1, Column 20
Lines 7199999 through 7599999 .................. Schedule D, Part 2, Section 2, Column 17
Line 8899999 ................................................ Schedule BA, Part 1, Column 7
For Lines 8699999, 8799999, 8999999, 9099999, 9199999 and 9299999, the column should be left
blank.
See flow chart in the Investment Schedules General Instructions for instruction on how to
determine the NAIC Designation for structured securities.
Detail Eliminated To Conserve Space
© 2012 National Association of Insurance Commissioners
66
SCHEDULE DL – PART 2
SECURITIES LENDING COLLATERAL ASSETS
Reinvested Collateral Assets Owned December 31 Current Year
This schedule should include a detailed listing of reinvested collateral assets that were owned as of the end of the current
reporting year. For Schedule DL, reinvested collateral assets are collateral currently held as part of a securities lending
program administered by the reporting entity or its agent (affiliated or unaffiliated) that can be resold or repledged. This is the
currently held collateral, meaning original collateral if it is still in the original form received or the new invested asset
resulting from the disposal and/or reinvestment of the original collateral. See SSAP No. 91R, Accounting for Transfers and
Servicing of Financial Assets and Extinguishments of Liabilities, for accounting guidance.
Detail Eliminated To Conserve Space
Class One Bond Mutual Funds and Exchange Traded Funds that are described in the Investment Schedules General
Instructions are to be included in Industrial and Miscellaneous (Unaffiliated).
If an insurer has any detail lines reported for any of the following required categories or subcategories, it shall report
the subtotal amount of the corresponding category or subcategory, with the specified subtotal line number appearing
in the same manner and location as the pre-printed total or grand total line and number:
NOTE:
See the Investment Schedule General Instructions for the following:

Category definitions for bonds and stocks.

Code Column list of codes and definitions for securities not under the exclusive control of the
reporting entity.

Flow Chart for determining the NAIC Designation for structured securities.

List of stock exchange names and abbreviations.
Category
Line Number
Bonds (Schedule D, Part 1):
U.S. Governments
Issuer Obligations................................................................................................................................ 0199999
Residential Mortgage-Backed Securities ............................................................................................ 0299999
Commercial Mortgage-Backed Securities ........................................................................................... 0399999
Other Loan-Backed and Structured Securities ................................................................................... 0499999
Subtotals – U.S. Governments ............................................................................................................ 0599999
All Other Governments
Issuer Obligations ............................................................................................................................... 0699999
Residential Mortgage-Backed Securities ............................................................................................ 0799999
Commercial Mortgage-Backed Securities ........................................................................................... 0899999
Other Loan-Backed and Structured Securities .................................................................................... 0999999
Subtotals – All Other Governments .................................................................................................... 1099999
U.S. States, Territories and Possessions (Direct and Guaranteed)
Issuer Obligations................................................................................................................................ 1199999
Residential Mortgage-Backed Securities ............................................................................................ 1299999
Commercial Mortgage-Backed Securities ........................................................................................... 1399999
Other Loan-Backed and Structured Securities .................................................................................... 1499999
Subtotals – U.S. States, Territories and Possessions (Direct and Guaranteed).................................... 1799999
© 2012 National Association of Insurance Commissioners
67
U.S. Political Subdivisions of States, Territories and Possessions (Direct and Guaranteed)
Issuer Obligations ............................................................................................................................... 1899999
Residential Mortgage-Backed Securities ............................................................................................ 1999999
Commercial Mortgage-Backed Securities ........................................................................................... 2099999
Other Loan-Backed and Structured Securities .................................................................................... 2199999
Subtotals – U.S. Political Subdivisions of States, Territories and Possessions
(Direct and Guaranteed) ................................................................................................... 2499999
U.S. Special Revenue and Special Assessment Obligations and all Non-Guaranteed
Obligations of Agencies and Authorities of Governments and Their Political Subdivisions
Issuer Obligations................................................................................................................................ 2599999
Residential Mortgage-Backed Securities ............................................................................................ 2699999
Commercial Mortgage-Backed Securities ........................................................................................... 2799999
Other Loan-Backed and Structured Securities .................................................................................... 2899999
Subtotals – U.S. Special Revenue and Special Assessment Obligations and
all Non-Guaranteed Obligations of Agencies and Authorities of Governments
and Their Political Subdivisions ....................................................................................... 3199999
Industrial and Miscellaneous (Unaffiliated)
Issuer Obligations................................................................................................................................ 3299999
Residential Mortgage-Backed Securities ............................................................................................ 3399999
Commercial Mortgage-Backed Securities ........................................................................................... 3499999
Other Loan-Backed and Structured Securities .................................................................................... 3599999
Subtotals – Industrial and Miscellaneous (Unaffiliated) ..................................................................... 3899999
Hybrid Securities
Issuer Obligations................................................................................................................................ 4299999
Residential Mortgage-Backed Securities ............................................................................................ 4399999
Commercial Mortgage-Backed Securities ........................................................................................... 4499999
Other Loan-Backed and Structured Securities .................................................................................... 4599999
Subtotals – Hybrid Securities .............................................................................................................. 4899999
Detail Eliminated To Conserve Space
Column 4
–
NAIC Designation/Market Indicator
The NAIC Designation/Market Indicator reported for this column should be same for the security as
reported in other schedules for the lines shown below:
Lines 0199999 through 6599999 .................. Schedule D, Part 1, Column 6
Lines 6899999 through 7099999 .................. Schedule D, Part 2, Section 1, Column 20
Lines 7199999 through 7599999 .................. Schedule D, Part 2, Section 2, Column 17
Line 8899999 ................................................ Schedule BA, Part 1, Column 7
For Lines 8699999, 8799999, 8999999, 9099999, 9199999 and 9299999, the column should be left
blank.
See flow chart in the Investment Schedules General Instructions for instruction on how to
determine the NAIC Designation for structured securities.
Detail Eliminated To Conserve Space
© 2012 National Association of Insurance Commissioners
68
SCHEDULE E – PART 2 – CASH EQUIVALENTS
List all investments owned whose maturities (or repurchase dates under repurchase agreement) at the time of acquisition were
three months or less, and defined as cash equivalents in accordance with SSAP No. 2, Cash, Drafts, and Short-term
Investments. Do not include Money Market Mutual Funds.
Refer to SSAP No. 23, Foreign Currency Transactions and Translations, for accounting guidance related to foreign currency
transactions and translations.
If a reporting entity has any detail lines reported for any of the following required categories or subcategories, it shall report
the subtotal amounts of the corresponding category or subcategory with the specified subtotal line number appearing in the
same manner and location as the pre-printed total or grand total line and number:
NOTE:
See the Investment Schedule General Instructions for the following:

Category definitions for bonds.

Code Column list of codes and definitions for securities not under the exclusive control of the
reporting entity.
Category
Line Number
Bonds:
U.S. Governments
Issuer Obligations................................................................................................................................ 0199999
Residential Mortgage-Backed Securities ............................................................................................ 0299999
Commercial Mortgage-Backed Securities ........................................................................................... 0399999
Other Loan-Backed and Structured Securities .................................................................................... 0499999
Subtotals – U.S. Governments ............................................................................................................ 0599999
Detail Eliminated To Conserve Space
© 2012 National Association of Insurance Commissioners
69
QUARTERLY STATEMENT INSTRUCTIONS – LIFE, HEALTH, PROPERTY, FRATERNAL & TITLE
SCHEDULE D – PART 3
LONG-TERM BONDS AND STOCKS ACQUIRED DURING THE CURRENT QUARTER
This schedule should include a detail listing of all securities that were purchased/acquired during the current reporting
quarter. Detailed information for investments that are acquired and disposed of during the current reporting quarter should be
included in this schedule and in Schedule D, Part 4. Note that this is not a detailed listing of items for the Year-to-Date. This
should include all transactions that adjust the cost basis of the securities. Thus, it should not be used for allocations of TBAs
to specific pools subsequent to initial recording in Schedule D, Part 3, or other situations such as CUSIP number changes.
The following list of items provides examples of the items that should be included:
Detail Eliminated To Conserve Space
Bonds, preferred stocks and common stocks are to be grouped separately, showing a subtotal for each category.
Class One Bond Mutual Funds and Exchange Traded Funds, which are described in the Investment Schedules
General Instructions, are to be included in Industrial and Miscellaneous (Unaffiliated).
Bonds are to be grouped as listed below and each category arranged alphabetically (securities included in U.S. States,
Territories and Possessions; U.S. Political Subdivisions of States, Territories and Possessions; and U.S. Special Revenue and
Special Assessment Obligations and all Non-Guaranteed Obligations of Agencies and Authorities of Governments and Their
Political Subdivisions should be listed with a state abbreviation in the column provided for electronic data capture).
If a reporting entity has any detail lines reported for any of the following required categories or subcategories, it shall report
the subtotal amount of the corresponding category or subcategory, with the specified subtotal line number appearing in the
same manner and location as the pre-printed total or grand total line and number:
NOTE:
See the Investment Schedule General Instructions for the following:

Category definitions for bonds and stocks.

Foreign Column code list and matrix for determining code.

Flow Chart for determining the NAIC Designation for structured securities.
Category
Line Number
Bonds:
U.S. Governments ............................................................................................................................................. 0599999
All Other Governments ..................................................................................................................................... 1099999
U.S. States, Territories and Possessions ............................................................................................................ 1799999
U.S. Political Subdivisions of States, Territories and Possessions .................................................................... 2499999
U.S. Special Revenue and Special Assessment and all Non-Guaranteed Obligations of
Agencies and Authorities of Governments and Their Political Subdivisions ............................................. 3199999
Industrial and Miscellaneous (Unaffiliated) ...................................................................................................... 3899999
Hybrid Securities ............................................................................................................................................... 4899999
Parent, Subsidiaries and Affiliates ..................................................................................................................... 5599999
Subtotals – Bonds – Part 3................................................................................................................................. 8399997
Summary Item from Part 5 for Bonds (N/A to Quarterly)................................................................................. 8399998
Subtotals – Bonds .............................................................................................................................................. 8399999
Detail Eliminated To Conserve Space
© 2012 National Association of Insurance Commissioners
70
Column 10
–
NAIC Designation or Market Indicator
Enter the NAIC designation or market indicator at the end of the quarter for each security shown. for
the meaning and applicability of suffixes and designations, please refer to the most recent version of
the Purposes and Procedures Manual of the NAIC Securities Valuation Office Part One, Section 3.
Long Term Bond NAIC Designations:
Insert the NAIC designation for such security printed in the Valuations of Securities. Any NAIC
designation that is not obtained from the current edition of the Valuations of Securities or its
Supplement and that is entered by the reporting entity under its own judgment shall have the letter Z
appended to the designation.
Please note the following recently added suffixes.
AM:
ARO rated, modified designation: securities where the equivalent NAIC designation is
modified by the insurer's carrying value
FM:
Financial modeling: NAIC designation is based on financial modeling, incorporating the
insurer's carrying value for the security.
For Class One Bond Mutual Funds and Exchange Traded Funds, enter 1.
Following is a matrix of the valid combinations of designations and suffixes for bonds.
1
1F
1FE
1AM
1FM
1Z
1Z*
2
2S
2F
2FE
2AM
2FM
2Z
2Z*
3
3S
4
4S
3F
3FE
3AM
3FM
3Z
3Z*
4F
4FE
4AM
4FM
4Z
4Z*
5
5S
5*
5*S
5F
5FE
5AM
5FM
5Z
5Z*
6
6S
6*
6*S
6F
6FE
6AM
6FM
6Z
6Z*
If the VOS datafile does not provide a designation for a specific security, a “FE”, “AM”, “FM”, “Z”,
“S” or “F” must follow the designation reported in this column.
See flow chart in the Investment Schedules General Instructions for instruction on how to
determine the NAIC Designation for structured securities.
Preferred Stock NAIC Designations:
Insert the NAIC designation for such security printed in the Valuations of Securities. Include the
market indicator A, J, K, L, U or V at the end of the NAIC designation. Any NAIC designation that is
not obtained from the current edition of the Valuations of Securities or its Supplement and that is
entered by the reporting entity under its own judgment shall have the letter Z appended to the
designation.
Following is a matrix of the valid combinations of codes for preferred stock.
Detail Eliminated To Conserve Space
© 2012 National Association of Insurance Commissioners
71
SCHEDULE D – PART 4
LONG-TERM BONDS AND STOCKS SOLD, REDEEMED OR OTHERWISE
DISPOSED OF DURING THE CURRENT QUARTER
This schedule should include a detail listing of all securities that were sold/disposed of during the current quarter that were
owned as of the beginning of the current quarter. Detailed information for investments that are acquired and disposed of
during the current reporting quarter should be included in this schedule and in Schedule D, Part 3. Note that this is not a
detailed listing of items for the Year-to-Date. This should include all transactions that adjust the cost basis of the securities
(except other than temporary impairments that are not part of a disposal transaction). Thus, it should not be used for
allocations of TBAs to specific pools subsequent to initial recording in Schedule D, Part 3, or other situations such as
CUSIP number changes. The following list of items provides examples of the items that should be included:
Detail Eliminated To Conserve Space
Bonds, preferred stocks and common stocks are to be grouped separately, showing a subtotal for each category.
Class One Bond Mutual Funds and Exchange Traded Funds, which are described in the Investment Schedules
General Instructions, are to be included in Industrial and Miscellaneous (Unaffiliated).
Bonds are to be grouped as listed below and each category arranged alphabetically (securities included in U.S. States,
Territories and Possessions; U.S. Political Subdivisions of States, Territories and Possessions; and U.S. Special Revenue and
Special Assessment Obligations and all Non-Guaranteed Obligations of Agencies and Authorities of Governments and Their
Political Subdivisions should be listed with a state abbreviation in the column provided for electronic data capture).
If a reporting entity has any detail lines reported for any of the following required categories or subcategories, it shall report
the subtotal amount of the corresponding category or subcategory, with the specified subtotal line number appearing in the
same manner and location as the pre-printed total or grand total line and number:
NOTE:
See the Investment Schedule General Instructions for the following:

Category definitions for bonds and stocks.

Foreign Column code list and matrix for determining code.

Flow Chart for determining the NAIC Designation for structured securities.
Category
Line Number
Bonds:
U.S. Governments ............................................................................................................................................. 0599999
All Other Governments ..................................................................................................................................... 1099999
U.S. States, Territories and Possessions ............................................................................................................ 1799999
U.S. Political Subdivisions of States, Territories and Possessions .................................................................... 2499999
U.S. Special Revenue and Special Assessment and all Non-Guaranteed Obligations of
Agencies and Authorities of Governments and Their Political Subdivisions ............................................. 3199999
Industrial and Miscellaneous (Unaffiliated) ...................................................................................................... 3899999
Hybrid Securities ............................................................................................................................................... 4899999
Parent, Subsidiaries and Affiliates ..................................................................................................................... 5599999
Subtotals – Bonds – Part 4................................................................................................................................. 8399997
Summary Item from Part 5 for Bonds (N/A to Quarterly)................................................................................. 8399998
Subtotals – Bonds .............................................................................................................................................. 8399999
Detail Eliminated To Conserve Space
© 2012 National Association of Insurance Commissioners
72
Column 22
–
NAIC Designation or Market Indicator
Enter the NAIC designation or market indicator at date of disposal for each security shown. Where multiple
disposal transactions occurred for the same CUSIP, and those transactions are summarized on one line, enter
the NAIC designation or market indicator for the last disposal using the last available designation. For the
meaning and applicability of suffixes and designations, please refer to the most recent version of the
Purposes and Procedures Manual of the NAIC Securities Valuation Office Part One, Section 3.
Long Term Bond NAIC Designations:
Insert the NAIC designation for such security printed in the Valuations of Securities. Any NAIC designation
that is not obtained from the current edition of the Valuations of Securities or its Supplement and that is
entered by the reporting entity under its own judgment shall have the letter Z appended to the designation.
Please note the following recently added suffixes.
AM:
ARO rated, modified designation: securities where the equivalent NAIC designation is modified
by the insurer's carrying value
FM:
Financial modeling: NAIC designation is based on financial modeling, incorporating the insurer's
carrying value for the security.
For Class One Bond Mutual Funds and Exchange Traded Funds, enter 1.
Following is a matrix of the valid combinations of designations and suffixes for bonds.
1
1F
1FE
1AM
1FM
1Z
1Z*
2
2S
2F
2FE
2AM
2FM
2Z
2Z*
3
3S
4
4S
3F
3FE
3AM
3FM
3Z
3Z*
4F
4FE
4AM
4FM
4Z
4Z*
5
5S
5*
5*S
5F
5FE
5AM
5FM
5Z
5Z*
6
6S
6*
6*S
6F
6FE
6AM
6FM
6Z
6Z*
If the VOS datafile does not provide a designation for a specific security, an “FE", “AM”, “FM”, “Z”, “S” or
“F” must follow the designation reported in this column.
See flow chart in the Investment Schedules General Instructions for instruction on how to
determine the NAIC Designation for structured securities.
Preferred Stock NAIC Designations:
Insert the NAIC designation for such security printed in the Valuations of Securities. Include the market
indicator A, J, K, L, U or V at the end of the NAIC designation. Any NAIC designation that is not obtained
from the current edition of the Valuations of Securities or its Supplement and that is entered by the reporting
entity under its own judgment shall have the letter Z appended to the designation.
Following is a matrix of the valid combinations of codes for preferred stock.
Detail Eliminated To Conserve Space
© 2012 National Association of Insurance Commissioners
73
SCHEDULE DL – PART 1
SECURITIES LENDING COLLATERAL ASSETS
Reinvested Collateral Assets Owned Current Statement Date
This schedule should include a detailed listing of reinvested collateral assets that were owned as of the end of the current
statement date. For Schedule DL reinvested collateral assets are collateral currently held as part of a securities lending
program administered by the reporting entity or its agent (affiliated or unaffiliated) that can be resold or repledged. This is the
currently held collateral, meaning original collateral if it is still in the original form received or the new invested asset
resulting from the disposal and/or reinvestment of the original collateral. See SSAP No. 91R, Accounting for Transfers and
Servicing of Financial Assets and Extinguishments of Liabilities, for accounting guidance.
Detail Eliminated To Conserve Space
Class One Bond Mutual Funds and Exchange Traded Funds, which are described in the Investment Schedules
General Instructions, are to be included in Industrial and Miscellaneous (Unaffiliated).
If an insurer has any detail lines reported for any of the following required categories or subcategories, it shall report
the subtotal amount of the corresponding category or subcategory, with the specified subtotal line number appearing
in the same manner and location as the pre-printed total or grand total line and number:
NOTE:
See the Investment Schedule General Instructions for the following:

Category definitions for bonds and stocks.

Code Column list of codes and definitions for securities not under the exclusive control of the
reporting entity.

Flow Chart for determining the NAIC Designation for structured securities.
Category
Line Number
Bonds (Schedule D, Part 1 type):
U.S. Governments
Issuer Obligations................................................................................................................................ 0199999
Residential Mortgage-Backed Securities ............................................................................................ 0299999
Commercial Mortgage-Backed Securities ........................................................................................... 0399999
Other Loan-Backed and Structured Securities .................................................................................... 0499999
Subtotals – U.S. Governments ............................................................................................................ 0599999
All Other Governments
Issuer Obligations ............................................................................................................................... 0699999
Residential Mortgage-Backed Securities ............................................................................................ 0799999
Commercial Mortgage-Backed Securities ........................................................................................... 0899999
Other Loan-Backed and Structured Securities .................................................................................... 0999999
Subtotals – All Other Governments .................................................................................................... 1099999
U.S. States, Territories and Possessions (Direct and Guaranteed)
Issuer Obligations................................................................................................................................ 1199999
Residential Mortgage-Backed Securities ............................................................................................ 1299999
Commercial Mortgage-Backed Securities ........................................................................................... 1399999
Other Loan-Backed and Structured Securities .................................................................................... 1499999
Subtotals – U.S. States, Territories and Possessions (Direct and Guaranteed).................................... 1799999
© 2012 National Association of Insurance Commissioners
74
U.S. Political Subdivisions of States, Territories and Possessions (Direct and Guaranteed)
Issuer Obligations ............................................................................................................................... 1899999
Residential Mortgage-Backed Securities ............................................................................................ 1999999
Commercial Mortgage-Backed Securities ........................................................................................... 2099999
Other Loan-Backed and Structured Securities .................................................................................... 2199999
Subtotals – U.S. Political Subdivisions of States, Territories and Possessions
(Direct and Guaranteed) ................................................................................................... 2499999
U.S. Special Revenue and Special Assessment Obligations and all Non-Guaranteed
Obligations of Agencies and Authorities of Governments and Their Political Subdivisions
Issuer Obligations................................................................................................................................ 2599999
Residential Mortgage-Backed Securities ............................................................................................ 2699999
Commercial Mortgage-Backed Securities ........................................................................................... 2799999
Other Loan-Backed and Structured Securities .................................................................................... 2899999
Subtotals – U.S. Special Revenue and Special Assessment Obligations and
all Non-Guaranteed Obligations of Agencies and Authorities of Governments
and Their Political Subdivisions ....................................................................................... 3199999
Industrial and Miscellaneous (Unaffiliated)
Issuer Obligations................................................................................................................................ 3299999
Residential Mortgage-Backed Securities ............................................................................................ 3399999
Commercial Mortgage-Backed Securities ........................................................................................... 3499999
Other Loan-Backed and Structured Securities .................................................................................... 3599999
Subtotals – Industrial and Miscellaneous (Unaffiliated) ..................................................................... 3899999
Hybrid Securities
Issuer Obligations................................................................................................................................ 4299999
Residential Mortgage-Backed Securities ............................................................................................ 4399999
Commercial Mortgage-Backed Securities ........................................................................................... 4499999
Other Loan-Backed and Structured Securities .................................................................................... 4599999
Subtotals – Hybrid Securities .............................................................................................................. 4899999
Detail Eliminated To Conserve Space
Column 4
–
NAIC Designation/Market Indicator
The NAIC Designation/Market Indicator reported for this column should be determined in a manner
consistent with the instructions of other schedules for the lines shown below:
Lines 0199999 through 6599999 .................. Schedule D, Part 1, Column 6
Lines 6899999 through 7099999 .................. Schedule D, Part 2, Section 1, Column 20
Lines 7199999 through 7599999 .................. Schedule D, Part 2, Section 2, Column 17
Line 8899999 ................................................ Schedule BA, Part 1, Column 7
For Lines 8699999, 8799999, 8999999, 9099999, 9199999 and 9299999, the column should be left
blank.
See flow chart in the Investment Schedules General Instructions for instruction on how to
determine the NAIC Designation for structured securities.
Detail Eliminated To Conserve Space
© 2012 National Association of Insurance Commissioners
75
SCHEDULE DL – PART 2
SECURITIES LENDING COLLATERAL ASSETS
Reinvested Collateral Assets Owned Current Statement Date
This schedule should include a detailed listing of reinvested collateral assets that were owned as of the end of the current
statement date. For Schedule DL, reinvested collateral assets are collateral currently held as part of a securities lending
program administered by the reporting entity or its agent (affiliated or unaffiliated) that can be resold or repledged This is the
currently held collateral, meaning original collateral if it is still in the original form received or the new invested asset
resulting from the disposal and/or reinvestment of the original collateral. See SSAP No. 91R, Accounting for Transfers and
Servicing of Financial Assets and Extinguishments of Liabilities, for accounting guidance.
Detail Eliminated To Conserve Space
Class One Bond Mutual Funds and Exchange Traded Funds that are described in the Investment Schedules General
Instructions are to be included in Industrial and Miscellaneous (Unaffiliated).
If an insurer has any detail lines reported for any of the following required categories or subcategories, it shall report
the subtotal amount of the corresponding category or subcategory, with the specified subtotal line number appearing
in the same manner and location as the pre-printed total or grand total line and number:
NOTE:
See the Investment Schedule General Instructions for the following:

Category definitions for bonds and stocks.

Code Column list of codes and definitions for securities not under the exclusive control of the
reporting entity.

Flow Chart for determining the NAIC Designation for structured securities.
Category
Line Number
Bonds (Schedule D, Part 1):
U.S. Governments
Issuer Obligations................................................................................................................................ 0199999
Residential Mortgage-Backed Securities ............................................................................................ 0299999
Commercial Mortgage-Backed Securities ........................................................................................... 0399999
Other Loan-Backed and Structured Securities .................................................................................... 0499999
Subtotals – U.S. Governments ............................................................................................................ 0599999
All Other Governments
Issuer Obligations ............................................................................................................................... 0699999
Residential Mortgage-Backed Securities ............................................................................................ 0799999
Commercial Mortgage-Backed Securities ........................................................................................... 0899999
Other Loan-Backed and Structured Securities .................................................................................... 0999999
Subtotals – All Other Governments .................................................................................................... 1099999
U.S. States, Territories and Possessions (Direct and Guaranteed)
Issuer Obligations................................................................................................................................ 1199999
Residential Mortgage-Backed Securities ............................................................................................ 1299999
Commercial Mortgage-Backed Securities ........................................................................................... 1399999
Other Loan-Backed and Structured Securities .................................................................................... 1499999
Subtotals – U.S. States, Territories and Possessions (Direct and Guaranteed).................................... 1799999
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U.S. Political Subdivisions of States, Territories and Possessions (Direct and Guaranteed)
Issuer Obligations ............................................................................................................................... 1899999
Residential Mortgage-Backed Securities ............................................................................................ 1999999
Commercial Mortgage-Backed Securities ........................................................................................... 2099999
Other Loan-Backed and Structured Securities .................................................................................... 2199999
Subtotals – U.S. Political Subdivisions of States, Territories and Possessions
(Direct and Guaranteed) ................................................................................................... 2499999
U.S. Special Revenue and Special Assessment Obligations and all Non-Guaranteed
Obligations of Agencies and Authorities of Governments and Their Political Subdivisions
Issuer Obligations................................................................................................................................ 2599999
Residential Mortgage-Backed Securities ............................................................................................ 2699999
Commercial Mortgage-Backed Securities ........................................................................................... 2799999
Other Loan-Backed and Structured Securities .................................................................................... 2899999
Subtotals – U.S. Special Revenue and Special Assessment Obligations and
all Non-Guaranteed Obligations of Agencies and Authorities of Governments
and Their Political Subdivisions ....................................................................................... 3199999
Industrial and Miscellaneous (Unaffiliated)
Issuer Obligations................................................................................................................................ 3299999
Residential Mortgage-Backed Securities ............................................................................................ 3399999
Commercial Mortgage-Backed Securities ........................................................................................... 3499999
Other Loan-Backed and Structured Securities .................................................................................... 3599999
Subtotals – Industrial and Miscellaneous (Unaffiliated) ..................................................................... 3899999
Hybrid Securities
Issuer Obligations................................................................................................................................ 4299999
Residential Mortgage-Backed Securities ............................................................................................ 4399999
Commercial Mortgage-Backed Securities ........................................................................................... 4499999
Other Loan-Backed and Structured Securities .................................................................................... 4599999
Subtotals – Hybrid Securities .............................................................................................................. 4899999
Detail Eliminated To Conserve Space
Column 4
–
NAIC Designation/Market Indicator
The NAIC Designation/Market Indicator reported for this column should be same for the security as
reported in other schedules for the lines shown below:
Lines 0199999 through 6599999 .................. Schedule D, Part 1, Column 6
Lines 6899999 through 7099999 .................. Schedule D, Part 2, Section 1, Column 20
Lines 7199999 through 7599999 .................. Schedule D, Part 2, Section 2, Column 17
Line 8899999 ................................................ Schedule BA, Part 1, Column 7
For Lines 8699999, 8799999, 8999999, 9099999, 9199999 and 9299999, the column should be left
blank.
See flow chart in the Investment Schedules General Instructions for instruction on how to
determine the NAIC Designation for structured securities.
Detail Eliminated To Conserve Space
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SCHEDULE E – PART 2 – CASH EQUIVALENTS
INVESTMENTS OWNED END OF CURRENT QUARTER
List all investments owned whose maturities (or repurchase dates under repurchase agreement) at the time of acquisition were
three months or less, as defined as cash equivalents in accordance with SSAP No. 2, Cash, Drafts, and Short-term
Investments. Do not include Money Market Mutual Funds.
Refer to SSAP No. 23, Foreign Currency Transactions and Translations, for accounting guidance related to foreign currency
transactions and translations.
If an insurer has any detail lines reported for any of the following required categories or subcategories, it shall report the
subtotal amounts of the corresponding category or subcategory with the specified subtotal line number appearing in the same
manner and location as the pre-printed total or grand total line and number:
NOTE:
See the Investment Schedule General Instructions for the following:

Category definitions for bonds.

Foreign Column code list and matrix for determining code.
Category
Line Number
Bonds:
U.S. Governments
Issuer Obligations................................................................................................................................ 0199999
Residential Mortgage-Backed Securities ............................................................................................ 0299999
Commercial Mortgage-Backed Securities ........................................................................................... 0399999
Other Loan-Backed and Structured Securities .................................................................................... 0499999
Subtotals – U.S. Government Bonds ................................................................................................... 0599999
Detail Eliminated To Conserve Space
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