including the intent to offset, detailed in paragraph 2. This statement rejects ASU 2011-11, Disclosures about Offsetting Assets and Liabilities. SSAP No. 86: (New disclosure paragraph, remaining paragraphs renumbered) 53h. SSAP No. 103: (New disclosure paragraph) Revisions to Annual Statement Investment Schedules Instructions (BA Short-Term Investments, – DB Derivative Investments, DL Securities Lending Collateral Assets and BA Other – – – Invested Assets): Revisions to Annual Statement Instructions - Assets: Line 7 Derivatives: – Include: Derivative asset amounts shown as debit balances on Schedule DB, Parts A and B, if any. Revisions to Annual Statement Instructions Liabilities, Surplus & Other Funds: – Line 20 Derivatives: – Include derivative amounts shown as credit balances on Schedule DB, Parts A & B, if any. G:\DATA\Stat Acctg\3. National Meetings\A. National Meeting Materials\2013\Spring - 4-2013\NM Exposures\13-07 - ASU 2013-01 - Offsetting Disclosures.docx
including the intent to offset, detailed in paragraph 2. This statement rejects ASU 2011-11, Disclosures about Offsetting Assets and Liabilities. SSAP No. 86: (New disclosure paragraph, remaining paragraphs renumbered) 53h. SSAP No. 103: (New disclosure paragraph) Revisions to Annual Statement Investment Schedules Instructions (BA – Short-Term Investments, DB – Derivative Investments, DL – Securities Lending Collateral Assets and BA – Other Invested Assets): Revisions to Annual Statement Instructions - Assets: Line 7 – Derivatives: Include: Derivative asset amounts shown as debit balances on Schedule DB, Parts A and B, if any. Revisions to Annual Statement Instructions – Liabilities, Surplus & Other Funds: Line 20 – Derivatives: Include derivative amounts shown as credit balances on Schedule DB, Parts A & B, if any. G:\DATA\Stat Acctg\3. National Meetings\A. National Meeting Materials\2013\Spring - 4-2013\NM Exposures\13-07 - ASU 2013-01 - Offsetting Disclosures.docx