Assets may be allowed as deductions from corresponding liabilities, and liabilities may be charged as deductions from assets, and deductions from assets may be charged as liabilities, in accordance with the form of annual statement applicable to the insurer as prescribed by the director, or otherwise in the discretion of the director.
Structure Alaska Statutes
Chapter 18. Assets and Liabilities
Sec. 21.18.010. Allowable assets.
Sec. 21.18.020. Assets as deductions from liabilities.
Sec. 21.18.030. Assets not allowed.
Sec. 21.18.040. Disallowance of transactions; deceptions.
Sec. 21.18.050. Reserves and liabilities, in general.
Sec. 21.18.060. Unearned premium reserve.
Sec. 21.18.070. Unearned premium reserve for marine and transportation insurance.
Sec. 21.18.073. Unearned premium reserve for title insurance.
Sec. 21.18.075. Bail bond reserve.
Sec. 21.18.080. Reserve standards for health insurance.
Sec. 21.18.082. Policy reserves for health insurance.
Sec. 21.18.084. Claim reserves for health insurance.
Sec. 21.18.086. Premium reserves for health insurance.
Sec. 21.18.100. Increase of reserves.
Sec. 21.18.110. Standard valuation law - Life insurance.