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You can access ISTAR reconciliation reports in Eagle Insurance using the left navigation pane options under Accounting Center > Insurance > Control Reports > Reconciliation.

Detail VBY Report

The Detail VBY report summarizes the changes in Book/Adjusted Carrying Value from the prior year end to the end of the current period for all assets at an asset/account level. The actual Book/Adjusted Carrying Value is compared to the expected Book/Adjusted Carrying Value and variances, if any, are identified.

The report includes current year changes for the following values, as used to calculate an expected book adjusted carrying value:

• Acquisitions

• Unrealized Gains/Losses

• Unrealized Foreign Exchange Gains/Losses

• Amortization/Accretion

• Impairments

• Total Realized Gains/Losses

• Proceeds

You can create the report at the Client or Entity level, for all assets, or for an individual asset at the lot detail or position summary level. When submitted at the Client level, you create several views:

• Combined View. Groups all positions together by security and schedule.

• Entity Breakdown View. Displays a separate listing of positions for each entity in the client.

ISTAR – Ledger Reconciliation

The ISTAR – Ledger Reconciliation provides a comparison and identifies variances of values stored in the Insurance warehouse to corresponding ledger balances for the STAT basis. The report includes summary and detail views, and lists the schedule line codes associated with balances.

The Post STAT URGL to Ledger function in Insurance > Processing > Build Insurance Data should be executed to align the ledger and Insurance unrealized gain/loss values on the report. A Transfer STAR General Ledger Balances in Global Processes > STAR to PACE Direct Processing is required to populate the ledger data for the month end date for which you run the report.

Earned Income Report

The Earned Income report displays the gross investment income earned for all assets. The earned income report is broken down into various components:

• Collected Income

• Due and Accrued Income

• Unearned Income

• Prior Year Due and Accrued/Unearned

• Earned Income

You can create the report at the Client or Entity level, for all assets, or for an individual asset at the lot detail or position summary level. When submitted at the Client level, you create several views:

• Combined View. Groups all positions together by security and schedule

• Entity Breakdown View. Displays a separate listing of positions for each entity in the client

Collected Income Report

The Collected Income report displays the gross investment income collected for all assets. The collected income report is broken down into various components:

• Interest Paid on Acquisition

• Accretion/(Amortization)

• Interest/Dividends Received on Holdings

• Interest/Dividends Received on Disposals

• Collected Income

You can create the report at the Client or Entity level, for all assets, or for an individual asset at the lot detail or position summary level. When submitted at the Client level, you create several views:

• Combined View. Groups all positions together by security and schedule

• Entity Breakdown View. Displays a separate listing of positions for each entity in the client

Amortization/Accretion Control Report

The Amortization Control report lists the amortization and accretion associated with all open positions and all closing transactions. You can reconcile the report values to the values on the Position and Activity schedules, as well as the amortization and accretion values contained in the footnotes of the Exhibit of Net Investment Income. The report displays Current Quantity, Actual Cost, and Book/Adjusted Carrying Value.