Missouri Code of State Regulations
Title 20 - DEPARTMENT OF COMMERCE AND INSURANCE
Division 200 - Insurance Solvency and Company Regulation
Chapter 1 - Financial Solvency and Accounting Standards
Section 20 CSR 200-1.005 - Materials to be Utilized by the Director

Universal Citation: 20 MO Code of State Regs 200-1.005

Current through Register Vol. 49, No. 6, March 15, 2024

PURPOSE: This amendment maintains clear guidance on publications used by the department while removing references to specific editions of the publications in the rule, thereby ensuring that the most recent publication will be in effect.

PURPOSE: The purpose of this rule is to effectuate or aid in the interpretation of any law of this state pertaining to the business of insurance, by providing specific information regarding certain publications utilized by the director in the furtherance of his or her statutory duties and referenced in rules in this division.

(1) The director may utilize the following publications of the National Association of Insurance Commissioners (NAIC) in the furtherance of his or her statutory duties:

(A) Accounting Practices and Procedures Manual, also referred to as the Accounting Practices and Procedures Manual for Fire and Casualty Insurance Companies and as the Accounting Practices and Procedures Manual for Life and Accident and Health Insurance Companies;

(B) Annual Statement Instructions;

(C) Purposes and Procedures Manual of the NAIC Investment Analysis Office, also referred to as the Valuation of Securities;

(D) Financial Condition Examiners Handbook, also referred to as the Examiner's Handbook; and

(E) Financial Analysis Handbook.

(2) The above referenced publications are updated annually or biannually by the NAIC. The director will maintain a list of the above referenced publications on the department's website, with the editions currently in use clearly specified. References in rules of this department to the above referenced publications refer to the editions listed on the department's website, unless otherwise specified.

*Original authority: 374.045, RSMo 1967, amended 1993, 1995, 2008.

Disclaimer: These regulations may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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