Materials to be Utilized by the Director

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. AUTHORITY: section 374.045, RSMo 2016.* Original rule filed July 15, 2009, effective Feb. 28, 2010. Amended: Filed Feb. 14, 2011, effective Aug. 30, 2011. Amended: Filed Oct. 30, 2018, effective April 30, 2019. *Original authority: 374.045, RSMo 1967, amended 1993, 1995, 2008.