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Valuation Of Assets, Liabilities And Reserves
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South Dakota Codified Laws
Insurance
Valuation Of Assets, Liabilities And Reserves
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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Repealed.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.
Sections
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Repealed.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 §§ 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 §§ 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 §§ 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 § 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.