Transcription of IMPLEMENTATION GUIDE (Guide) - naic.org
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IMPLEMENTATION GUIDE (Guide) - naic.org
G-1 Appendix G IMPLEMENTATION GUIDE ( GUIDE ) for the Annual Financial Reporting model Regulation ( model ) Introduction The new requirements within the Annual Financial Reporting model Regulation related to auditor independence, corporate governance and internal control over financial reporting became effective in 2010. The IMPLEMENTATION GUIDE is being published to assist companies in planning and preparing for compliance with the new requirements. The IMPLEMENTATION GUIDE ( GUIDE ) is intended to supplement the model , not to create additional requirements, by providing interpretive guidance and clarifying the meaning of terms used in the model .
Group of insurers ” (H), as intended for use in the Model is to recognize the variety of structures that may exist. Companies within a holding company structure, or other set of insurers identified by
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