In addition to assets excluded by the application of AS 21.18.010, all nonadmitted assets and all other assets of doubtful value or character included as ledger or nonledger assets in a statement by an insurer to the director, or in an examiner's report to the director, shall also be reported, to the extent of the value disallowed, as deductions from the gross assets of the insurer, unless the director permits a reserve to be carried among the liabilities of the insurer in place of a deduction.
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.