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 by director
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 to valuation
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Section 58-26-13 - [Repealed]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
Section 58-26-14 to 58-26-29 - [Repealed]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 three years preceding
Section 58-26-33 - Reserve for workers' compensation claims under policies written more than three 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-Approval of 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Section 58-26-42 - [Repealed]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 58-26-44.1 - Definition of terms in sections 58-26-45 to 58-26-105
Section 58-26-45 - Valuation of reserve liabilities for policies and contracts issued before operative date of valuation manual-Calculating reserves
Section 58-26-45.1 - Adoption of NAIC valuation manual of instruction-Valuation of reserve liabilities for contracts issued after operative date of valuation manual
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's obligations
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
Section 58-26-51 - Opinion submitted by foreign or alien company
Section 58-26-52 - Qualified actuary defined
Section 58-26-53 - Liability of qualified actuary
Section 58-26-54 - Promulgation of rules defining disciplinary action against company or qualified actuary
Section 58-26-55 - Confidentiality of material supporting opinion of qualified actuary
Section 58-26-55.1 - Opinion of actuary on reserves and related actuarial items to be in accordance with valuation manual
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 standard of valuation for individual annuity and pure endowment contracts and group annuity and pure endowment contracts on or after July 1, 1995
Section 58-26-65 - Tables used for individual annuity and pure endowment contracts issued prior to July 1, 1978-Interest
Section 58-26-66 - Tables used for individual single premium immediate annuity contracts issued on or after July 1, 1978-Interest
Section 58-26-67 - Tables used for individual annuity and pure endowment contracts issued on or after July 1, 1978-Interest
Section 58-26-68 - Tables used for annuities and pure endowments purchased under group contracts prior to July 1, 1978-Interest
Section 58-26-69 - Tables used for annuities and pure endowments purchased under group contracts after July 1, 1978-Interest
Section 58-26-70 - Written notice of election to comply with provisions of sections 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 insurance and requiring payment of uniform premiums-Policies providing varying amounts of insurance or varying premiums-Certain group annuity and pure endowment contracts maintained by employers-Disability and accidental death benefits-Other benefits
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 to July 1, 1995
Section 58-26-79 - Standards for calculating reserves for policies, contracts or benefits issued on or after July 1, 1995
Section 58-26-80 - Company's greater standard of valuation may be lowered with director approval
Section 58-26-81 - Determining minimum reserve when gross premium charged is less than the valuation net premium
Section 58-26-82 - Application of sections 58-26-75 and 58-26-81 to certain life insurance policies issued on or after January 1, 1986
Section 58-26-83 - Requirements for reserves for life insurance providing for future premium determination or for reserves undeterminable under methods in section 58-26-75, 58-26-76, 58-26-81, or 58-26-82
Section 58-26-84 - Promulgation of rules for minimum standards applicable to health plans issued on or after July 1, 1995 and before operative date of valuation manual
Section 58-26-85 - [Repealed]
Section 58-26-86 - Actuarial opinion summary to be filed with property, casualty, and health insurers' 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's failure to provide acceptable supporting documents
Section 58-26-89 - Statement of actuarial opinion to be filed with annual statement-Public document
Section 58-26-90 - Confidentiality of actuarial report, workpapers, or actuarial opinion summary provided in support of opinion
Section 58-26-91 - Minimum standard of valuation for policies issued on or after operative date of valuation manual
Section 58-26-92 - Prerequisites for adoption of NAIC valuation manual of instruction
Section 58-26-93 - Adoption of change to valuation manual
Section 58-26-94 - Specifications required for adoption of valuation manual
Section 58-26-95 - Exceptions to valuation manual requirements
Section 58-26-96 - Qualified actuary engaged by director or by official of another state
Section 58-26-97 - Required change in assumption or method and adjustment of reserves
Section 58-26-98 - Reserves to be established using principle-based valuation-Conditions
Section 58-26-99 - Procedures, controls and report regarding principle-based valuation
Section 58-26-100 - Prescribed formulaic reserve component
Section 58-26-101 - Data to be submitted as prescribed in valuation manual
Section 58-26-102 - Confidential information defined
Section 58-26-103 - Confidential information privileged-Use and sharing
Section 58-26-104 - Exceptions to confidentiality of information
Section 58-26-105 - Exemption of certain forms or product lines of domestic insurer