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Verification Schedules

Verification Schedules

Owned by Kinga Huszno
Feb 27, 2025
3 min read

BA – Verification

Schedule BA – Verification is the Verification Between Years – Long-Term Invested Assets schedule. The schedule summarizes the various increases and decreases in Book/Adjusted Carrying Value for long term invested assets, from prior year end to the end of the current year period. Total non-admitted assets and/or valuation allowances, if applicable, are reflected in the verification schedule to determine the statement value of long term invested assets as of the end of the current year period.

D – Summary By Country & Verification

Schedule D – Summary By Country & Verification provides two schedule views: Summary by Country and Verification Between Years.

Schedule D – Summary by Country

Displays long term bonds and stocks owned as of the end of the current year period, with a footnote identifying the aggregate value of bonds that are valued at other than the actual fair value in the Fair Value column. The schedule provides totals by major category and country (United States, Canada, or Other Countries) for:

  • Book/Adjusted Carrying Values

  • Fair Value

  • Actual Cost

  • Par Value of Bonds

Schedule D – Verification Between Years

Summarizes the column totals from Schedule D that represent various increases and decreases in Book/Adjusted Carrying Value, from prior year end to the end of the current year. Total non-admitted assets and/or valuation allowances (if applicable) are reflected in the verification schedule, to determine the statement value of long term bonds and stocks, as of the end of the current year period.

DA – Verification

Schedule DA – Verification is the Verification Between Years – Short-Term Invested Assets schedule. The schedule summarizes the various increases and decreases in Book/Adjusted Carrying Value for short-term invested assets, from prior year end to the end of the current year period. Total non-admitted assets and/or valuation allowances, if applicable, are reflected in the verification schedule to determine the statement value of short-term invested assets as of the end of the current year period.

DB – Part A – Verification

The Schedule DB – Part A – Verification is the Verification Between Years – Futures Contracts schedule. The schedule provides a summary of column totals from Schedule DB – Part A for Sections 1 and 2, that represents various increases and decreases in Book/Adjusted Carrying Value from prior year end to the end of the current year.

DB – Part B – Verification

The Schedule DB – Part B – Verification is the Verification Between Years – Futures Contracts schedule. The schedule provides a summary of column totals from Schedule DB – Part B for Sections 1 and 2, that represents various increases and decreases in Book/Adjusted Carrying Value from prior year end to the end of the current year.

DB – Verification

Schedule DB – Verification is the Verification of Book/Adjusted Carrying Value, Fair Value and Potential Exposure of all Open Derivative Contracts schedule. The schedule verifies the amounts reported in each individual derivative schedule (Schedule D – Part A – Section 1 and Schedule D – Part B – Section 1) against those reported in the Counterparty Exposure schedule (Schedule DB – Part D – Section 1).

E – Verification

Schedule E – Part 2 – Verification is the Verification Between Years – Cash Equivalents schedule. The schedule summarizes the various increases and decreases in Book/Adjusted Carrying Value for cash equivalent securities, from prior year end to the end of the current year period. Total non-admitted assets and/or valuation allowances, if applicable, are reflected in the verification schedule to determine the statement value of cash equivalents as of the end of the current year period.