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1 1 Application of Regulations S-X (17 CFR PART 210) can be found on the ecfr.gov website.

2 2 This bulleted item is effective upon implementation of ASU 2017‐12.

3 3 Upon implementation of ASU 2016‐13, this reference will change to ASC 326‐30‐35‐2.

4 4 Upon implementation of ASU 2016‐13, this bullet point is superseded.

5 5 Ibid.

6 6 This bulleted item is effective upon implementation of ASU 2018‐02, Financial Services—Insurance (Topic 944): Targeted Improvements to the Accounting for Long‐Duration Contracts.

7 7 Ibid.

8 8 Life insurers should exclude from amounts reclassified out of accumulated other comprehensive income changes in unrealized gains and losses on available‐for‐sale debt securities associated with direct adjustments made to policy liabilities necessary to reflect these balances as if such unrealized gains and losses were realized. (ASC 220‐10‐55‐15C)

9 9 Ibid.

10 10 Ibid.