Annual Statement Handbooks are the most comprehensive manuals for annual statement preparation, accounting guidance, and statutory accounting theory in the insurance industry. The electronic version of the handbooks will be updated periodically during the year for significant guidance changes. These manuals save time understanding and preparing the annual statement and include the latest NAIC changes.

All Handbooks cover:

• Statutory accounting theory
• Structure of the Annual Statement
• Preparation logistics and filing requirements
• Notes
• Investment schedules including valuation and preparation
• Risk-Based Capital
• Quarterly statement
• Supplementary filings
• Audited Financial Report
• Actuarial Opinions
• Reinsurance
• Federal tax provisions including detailed guidance for the admissibility tests
• Model company completed Annual & Quarterly Statements for current year

The Property and Casualty Annual Statement Handbook (Yellow Book) also covers:

• Preparation of Schedule P including worksheets & illustration and special rules for Pooling
• Insurance Expense Exhibit