ISTAR Schedules (Position, Activity, and VBY) are in-balance only when NO VARIANCES occur on the Verification Between Years report.
The Detail VBY report utilizes beginning balance and transaction activity (Lot Activity) to calculate an Expected Statement Value. The Expected value is compared to the current year (CY) Statement Value as calculated by ISTAR. Discrepancies are displayed in the VARIANCE column, identifying situations where transaction activity) or NAIC-pricing is incomplete or not present.

Set Tolerances

For the Detail VBY report, set the Tolerance field (tag 7500) in the Advanced Reporting Tags section of the panel, to the value '1.00'. With this value, the report eliminates positions that are in-balance (that is, within $1.00) and only material VARIANCES display for research and resolution.
You can set the Tolerance field to '0.00' to display all securities.

Resolve Material Differences

The following table lists issues, reports, and corrective actions to take to resolve material variances, prior to rerunning the ISTAR Refresh/Valuation process, for several reported VARIANCE scenarios.

Issue

Report

Corrective Action

ESTAR transaction activity has not been replicated to ISTAR

Current Cost Position
List Lot Activity (by Entity / Asset)

Verify ISTAR Refresh Date is greater than or equal to STAR Accounting Date:

If greater, then contact Eagle *NOTE.
If less than or equal, then run the ISTAR Refresh/Valuation for the Month End Date.
Note: ESTAR data is not identifiable to ISTAR and must be deleted: the Account/Asset must be rebuilt on ESTAR, before the ISTAR Refresh/Valuation is performed.

CY Statement Value = ZERO

List Lot Valuation (by Entity / Asset)

Correct the missing Price source and/or Price date information for the Entity/Asset.

VARIANCE: Expected Value does not = CY Statement Value

Current Cost Position
List Lot Activity (by Entity / Asset)

Validate correct transaction processing on ESTAR (Example: Wash Sales, Global Processing not run that would create Unit-breaks); then:

Correct ESTAR
Run ISTAR Refresh/Valuation
Contact Eagle if problem persists

Table 7: Issues and Correction Actions For Reported Variances

Address Other ISTAR Variances

You must address other ISTAR variances, as reported. The Summary By Country / Verification Between Years VARIANCE should agree to the Detail-VBY by Client VARIANCE (or by Account) when run at either the Client (or Entity) level.

Note:

Running ISTAR Refresh/Valuation for all Client-Entities usually resolves situations where a SBC/VBY variance is not equal to the Detail-VBY total-variance amount. If it does not resolve the situation, contact Eagle.

Perform Additional Reconciliation Steps

Annual and Quarterly Schedules should be "ticked and tied" (reconciled) monthly to ensure Position and Activity schedules are in-balance. Activity schedules should be balanced to the General Ledger to ensure financial statements are in agreement.
The following table lists the schedules to use for reconciliation of specific reports and schedules.

Report/Schedule

Schedules Used to Reconcile

Summary By Country / Annual & Quarterly Verification Between Years

Annual and Quarterly Schedules:

Schedule D – Part 1
Schedule D – Part 2 – Section 1
Schedule D – Part 2 – Section 2
Schedule D – Part 3 (Annual & Quarterly)
Schedule D – Part 4 (Annual & Quarterly)

Quarterly Schedule D – Part 1B – Position and Activity information

Annual and Quarterly Schedules:

Schedule DA – Part 1 (Annual & Quarterly)
Schedule DA – Part 2 (Quarterly)
Schedule DA – Part 3 – Supplement
Schedule DA – Part 4 – Supplement

Annual Schedule DB A,B – Verification Between Years

Annual and Quarterly Schedules:

Schedule DB – Part A – Section 1 (Annual & Quarterly)
Schedule DB – Part A – Section 2 (Annual)
Schedule DB – Part B – Section 1 (Annual & Quarterly)
Schedule DB – Part B – Section 2 (Annual)

Table 8: Schedules Used for Reconciliation

Appendix A: NAIC Schedule Assignments
NAIC schedules are organized by the security types and transactions they report. Supplemental schedules are non-NAIC filing schedules used by clients.
The following table lists the schedule assignment for securities based on the processing security type, SVO category, and maturity date.

Schedule	Processing Security Type	SVO Category	Message Type	Security Qualification
D – Part 1 (D1) Long Term Bond	DB any	10, 15, 20, 30, 40, 60, 75, 80, 81, 82		Maturity Date (tag 38) LESS Original Acquisition Date (tag 216) > 1 year
	EQ any	60, 81, 82		Fund Category (tag 1463) = Class 1 Bond Mutual Fund or Exchange Traded Fund (#)
DA – Part 1 (DA1) Short Term Bond	DB any	10, 15, 20, 30, 40, 60, 75, 80, 95		Security Type (tag 82) not = CD/and/ Maturity Date (tag 38) LESS Original Acquisition Date (tag 216) > 3 months and <= 1 year
	EQ any	95
D – Part 2Section 1 (D21) Preferred Stock	EQCSPFEQPFCVEQPFVREQPKCV EQCSPK	60, 80
D – Part 2Section 2 (D22) Common Stock	EQ all except: EQCSPFEQPFCVEQPFVREQPKCV EQCSPK	60, 80, 91, 92
E – Part 1 Cash	DB any			Security Type (tag 82) = CD/and/ Maturity Date (tag 38) LESS Original Acquisition Date (tag 216) <= 1 year
E – Part 2 Cash Equivalents	DB any	10, 15, 20, 30, 40, 60, 75, 80, 85, 90, 96, 97		Security Type (tag 82) not = CD/and/ Maturity Date (tag 38) LESS Original Acquisition Date (tag 216) <= 3 months
DB – Part ASection 1 (DBA1) Derivatives	OP anyEQWRXXSW anyFW any OP anyEQWRXXSW anyFW any		Positions	Derivative Election (tag 56) = H, E, R, I, O.
DB – Part ASection 2 (DBA2) Derivatives	OP anyEQWRXXSW anyFW any OP anyEQWRXXSW anyFW any		Closes	Derivative Election (tag 56) = H, E, R, I, O.
DB – Part BSection 1 (DBB1) Futures	FT any		Positions	Derivative Election (tag 56) = H, E, R, I, O.
DB – Part BSection 2 (DBB2) Futures	FT any		Closes	Derivative Election (tag 56) = H, E, R, I, O.

Appendix B: Reserved Database Fields
The following table lists the tag value, Eagle data warehouse table, field, and description of the database fields reserved from public use. See the ISTAR Database Quick Reference Guide for more information about the database tables used to prepare report and table query results.

Tag Value	Table	Field	Description
4011	RULESDBO.CLIENT	DISPLAY_NAME	Statutory Reporting Name
4025	RULESDBO.CLIENT	USER_NUM1	Weighted Average Portfolio Beta
4026	RULESDBO.CLIENT	USER_NUM2	Effective Tax Rate
4030	RULESDBO.CLIENT	USER_CHAR1	Reporting Rule 1
4031	RULESDBO.CLIENT	USER_CHAR2	Reporting Rule 2
4032	RULESDBO.CLIENT	USER_CHAR3	Cancel Open Election
4033	RULESDBO.CLIENT	USER_CHAR4	Annual Statement Vendor
4034	RULESDBO.CLIENT	USER_CHAR5	Reporting Company Type
4419	RULESDBO.CLIENT	DUMMY_FLAG	Primary Asset ID Source
4428	RULESDBO.CLIENT	OTHER_ACCOUNT_NBRS	SVO Company Code
5101	RULESDBO.CLIENT	CLIENT_USER_CHAR6	Non-Admitted Election
5102	RULESDBO.CLIENT	USER_CHAR7	Cash Dividend Tax/Reclaim
5103	RULESDBO.CLIENT	CLIENT_USER_CHAR8	Issuer Source
5104	RULESDBO.CLIENT	CLIENT_USER_CHAR9	NAIC Price Source
9608	RULESDBO.CLIENT	CLIENT_ACCT_SYSTEM	NAIC Company Code
1323	RULESDBO.ENTITY	CASH_BALANCE	Valuation Allowance
1330	RULESDBO.ENTITY	USER_FLOAT8	AVR Separate Account %
1862	RULESDBO.ENTITY	USER_FIELD1	Separate Account Company Type
1188	SECURITYDBO. FIXED_ INCOME	NAIC_CODE	When Paid
1433	SECURITYDBO. SECURITY_ MASTER	USER_GROUP_SECTOR2	Affiliation/Passthrough Flag
1463	SECURITYDBO. SECURITY_ MASTER_DETAIL	ALT_INVESTMENT_TYPE	Special Bond Classification
1465	SECURITYDBO. SECURITY_ MASTER_DETAIL	ALT_MINOR_IND	Collateral Type
1466	SECURITYDBO. SECURITY_ MASTER_DETAIL	ALT_TIER_IND	Bond Characteristic
1467	SECURITYDBO. SECURITY_ MASTER_DETAIL	ALT_SECURITY_MINOR_TYPE	Foreign Type

Detail Verification - Reporting Variances and No Variances

Set Tolerances

Resolve Material Differences

Address Other ISTAR Variances

Perform Additional Reconciliation Steps