On January 18, the NAIC released the Annual Statement Disclosure Checklists for year-end 2021 reporting. The NAIC provides four different checklists for different statement types: Health, Life/Fraternal, P&C and Title. To view the checklists, go to the Statutory Accounting Principles Working Group’s webpage. Once the page has loaded, click on the “Documents” tab in the upper right corner. The checklists are at the bottom of the listed items (use the scroll bar).
Our Handbooks inventory discusses the notes required in the Annual Statement, as well as providing a checklist for the Audited Statutory Financial Statements. Additionally, we illustrate many notes in our model company statements.
For current Handbook subscribers, a summary of 2021 Note revisions is provided at the beginning of your Notes to Financial Statements chapter. Look for the discussion of “2021 Considerations.”