In any determination of the financial condition of a reporting entity, liabilities shall include definitions and amounts specified in the National Association of Insurance Commissioners' publication as it existed on January 1, 2001, entitled the “Accounting Practices and Procedures Manual”.
Structure Arkansas Code
Title 23 - Public Utilities and Regulated Industries
Chapter 63 - Insurance Companies Generally
Subchapter 6 - Financial Reporting Standards
§ 23-63-602. Assets as deductions from liabilities
§ 23-63-603. Assets not allowed
§ 23-63-604. Liabilities — In general
§ 23-63-610. Assets — Conflict of treatment in subchapters in Arkansas Insurance Code
§ 23-63-612. Purpose — Compliance date
§ 23-63-613. Use of new and revised manuals — Rulemaking authority
§ 23-63-614. Domestic title insurance and aviation title insurance reserves