Chapter 26 - Valuation Of Assets, Liabilities And Reserves
- Section 58-26-1 - Assets allowed in determination of financial condition.
- Section 58-26-2 - Valuation of bonds or other evidences of debt--Method of calculation.
- Section 58-26-3 - Valuation of securities other than evidences of debt.
- Section 58-26-4 - Preferred or guaranteed stocks--Method of computing value approved bydirector.
- Section 58-26-5 - Real property acquired pursuant to mortgage loan or contract for sale--Restriction as to valuation.
- Section 58-26-6 - Purchase money mortgage on real property--Restriction as to valuation.
- Section 58-26-7 - Appraisal for valuation of other real property.
- Section 58-26-8 - Personal property acquired pursuant to chattel mortgage--Restriction as tovaluation.
- Section 58-26-9 - Valuation not to be inconsistent with approved method.
- Section 58-26-10 - Assets not allowed in determining financial condition.
- Section 58-26-10.1 - Radio and television facilities allowable as assets.
- Section 58-26-11 - Capital stock and liabilities chargeable against assets.
- Section 58-26-12 - Assets allowed as deductions from corresponding liabilities.
- Section 58-26-13 - Repealed.
- Section 58-26-13.1 - Actuarial opinion of property, casualty, and health insurers.
- Section 58-26-13.2 - Time limit for compliance with actuary opinion requirements.
- Sections 58-26-14 to 58-26-29 - Repealed
- Section 58-26-30 - Reserve requirements for health insurance.
- Section 58-26-31 - Reserve for outstanding losses under liability insurance and workers'compensation.
- Section 58-26-32 - Reserve for workers' compensation claims under policies written in threeyears preceding.
- Section 58-26-33 - Reserve for workers' compensation claims under policies written more thanthree years preceding.
- Section 58-26-34 - Reserve for liability policies written during three years preceding.
- Section 58-26-35 - Maintaining a reserve for outstanding losses under credit insurance policies.
- Section 58-26-36 - Unearned premium reserve--Insurers required to maintain.
- Section 58-26-37 - Unearned premium reserve--Computation--Use of table.
- Section 58-26-38 - Unearned premium reserve--Computation on a prorata basis.
- Section 58-26-39 - Change in method of computation of unearned premium reserve--Approvalof director required.
- Section 58-26-40 - Unearned premium reserve provisions inapplicable to title insurance.
- Section 58-26-41 - Unearned premium reserve on marine and transportation insurance.
- Section 58-26-42 - Repealed.
- Section 58-26-43 - Increase of inadequate reserves.
- Section 58-26-44 - Application of chapter.
- Section 58-26-45 - Annual valuation of reserve liabilities--Calculating reserves.
- Section 58-26-46 - Annual opinion of qualified actuary required--Promulgation of rules.
- Section 58-26-47 - Opinion required as to adequacy of reserves to provide for company'sobligations.
- Section 58-26-48 - Promulgation of rules for establishing higher reserves.
- Section 58-26-49 - Form and substance of actuary's opinion.
- Section 58-26-50 - Provisions governing submission of actuary's opinion.
- Sections 58-26-51, 58-26-52 - Opinion submitted by foreign or alien company. "Qualified actuary" defined
- Section 58-26-53 - Liability of qualified actuary.
- Section 58-26-54 - Promulgation of rules defining disciplinary action against company orqualified actuary.
- Section 58-26-55 - Confidentiality of material supporting opinion of qualified actuary.
- Section 58-26-56 - Minimum standard for valuation of policies and contracts.
- Section 58-26-57 - Mortality tables used for ordinary life insurance policies.
- Section 58-26-58 - Mortality tables used for industrial life insurance policies.
- Section 58-26-59 - Mortality tables used for individual annuity and pure endowment contracts.
- Section 58-26-60 - Mortality tables used for group annuity and pure endowment contracts.
- Section 58-26-61 - Disability tables used for total and permanent disability.
- Section 58-26-62 - Tables used for accidental death benefits.
- Section 58-26-63 - Tables to be approved by director.
- Section 58-26-64 - Minimum standards for valuation of individual annuity and pure endowmentcontracts and group annuity and pure endowment contracts on or after July1, 1995.
- Section 58-26-65 - Tables used for individual annuity and pure endowment contracts issuedprior to July 1, 1978--Interest.
- Section 58-26-66 - Tables used for individual single premium immediate annuity contractsissued on or after July 1, 1978--Interest.
- Section 58-26-67 - Tables used for individual annuity and pure endowment contracts issued onor after July 1, 1978--Interest.
- Section 58-26-68 - Tables used for annuities and pure endowments purchased under groupcontracts prior to July 1, 1978--Interest.
- Section 58-26-69 - Tables used for annuities and pure endowments purchased under groupcontracts after July 1, 1978--Interest.
- Section 58-26-70 - Written notice of election to comply with provisions of §§ 58-26-64 to 58-26-69, inclusive--Operative date.
- Section 58-26-71 - Calendar year statutory valuation interest rates defined.
- Section 58-26-72 - Weighting factors.
- Section 58-26-73 - "Reference interest rate" defined.
- Section 58-26-74 - Alternative method for determination of reference interest rate.
- Section 58-26-75 - Valuation of reserves--Policies providing for uniform amount of insuranceand requiring payment of uniform premiums--Policies providing varyingamounts of insurance or varying premium
- Section 58-26-76 - Valuation of reserves for certain annuity or pure endowment contracts.
- Section 58-26-77 - Minimum aggregate reserves for life insurance policies.
- Section 58-26-78 - Standards for calculating reserves for policies and contracts issued prior toJuly 1, 1995.
- Section 58-26-79 - Standards for calculating reserves for policies, contracts or benefits issuedon or after July 1, 1995.
- Section 58-26-80 - Adoption of higher standard of reserves--Lower standard to be approved.
- Section 58-26-81 - Determining minimum reserve when gross premium charged is less than thevaluation net premium.
- Section 58-26-82 - Application of §§ 58-26-75 and 58-26-81 to certain life insurance policiesissued on or after January 1, 1986.
- Sections 58-26-83, 58-26-76 - Requirements for reserves for life insurance providing for future premium determination or for reserves undeterminable under methods in § 58-26-75, , 58-26-81, or 58
- Section 58-26-84 - Promulgation of rules for minimum standards applicable to valuation ofhealth plans.
- Section 58-26-85 - Repeal of inconsistent laws.
- Section 58-26-86 - Actuarial opinion summary to be filed with property, casualty, and healthinsurers' annual statement.
- Section 58-26-87 - Actuarial report and workpapers to support actuarial opinion.
- Section 58-26-88 - Preparation of supporting actuarial report or workpapers upon insurer'sfailure to provide acceptable supporting documents.
- Section 58-26-89 - Statement of actuarial opinion to be filed with annual statement--Publicdocument.