Overview
The UDS D records communicates to the Receiver the fund’s claim for administration expenses as well as provides assurance of the accuracy of the funds records by reconciling its financial records on claim spending to the fund’s UDS C records. Because funds invariably work on multiple insolvencies, the fund’s total administrative expenses are prorated across insolvencies and the methodology selected for doing so is confirmed in the D record.
Record Fields
| No | Field Name | Description | Default To |
|---|---|---|---|
| 1 | RECORD TYPE | The identifier for the various types of records that will be exchanged in the uniform reporting format. The code for this record will be D. | D |
| 2 | INSOLVENT COMPANY | The unique number assigned by the NAIC to the insolvent company for data tracking purposes. For self-insured entities, this number could also be the Self-Insured Fund Code. Shorter values are right justified and padded with zeroes | No default allowed. |
| 3 | REPORTING LOCATION STATE | The two-character code used by the U.S. Post Office to identify the sending state for the batch (example: MT= Montana). (See State Codes table, p.6-13) All transactions MUST have the same state as the header and trailer From State field. | No default allowed. |
| 4 | REPORTING LOCATION CODE | Entity sending transaction. The two-character code selected from the Reporting Location table (p.6-12) to identify the sending entity for the batch (example: 10 = Property/Casuality Guaranty Fund). All transactions MUST have these same entity codes as the header and trailer FROM LOCATION CODE field. (p. 6-12) | No default allowed. |
| 5 | REPORTING PERIOD ENDING | The last day of the time period for which the data is being reported. Date must be formatted as: YYYYMMDD. | No default allowed. |
| 6 | PERIOD COVERED | The one character code used to identify the type of period reported. (See Period Covered table. p.6-16) | No default allowed. |
| 7 | FUND NAME | The name of the Fund sending the records | No default allowed. |
| 8 | FUND NAME ADDRESS LINE #1 | The following are acceptable entries in the first address field. Entire street address of the Fund. Suite or department number only, if entire address does not fit in this field. C/O name | No default allowed. |
| 9 | FUND NAME ADDRESS LINE #2 | The following are acceptable entries in the second address field. Blank if entire street address is in Fund Address Line #1. Street address if the suite or department number is in Fund Address Line #1. Entire street address if a C/O name is in Fund Address Line #1 | No default allowed. |
| 10 | FUND CITY | City of the Funds address | No default allowed. |
| 11 | FUND STATE | The two-character code used by the U.S. Post Office to identify the state where the Fund resides. (See State Codes table, p.6-13) | No default allowed. |
| 12 | FUND ZIP CODE | The standard zip code used by the U.S. Post Office. Shorter values should be left justified and padded with blanks. May be used for foreign address codes. | No default allowed. |
| 13 | FUND CONTACT | Person responsible for Fund Financial Reporting. | No default allowed. |
| 14 | TITLE | Contact title of person responsible for Fund Financial Reporting. | No default allowed. |
| 15 | PHONE | Contact phone number of person responsible for Fund Financial Reporting. | No default allowed. |
| 16 | EMAIL ADDRESS | Contact email address of person responsible for Fund Financial Reporting. | No default allowed. |
| 17 | LOSS CLAIM PAYMENTS | The dollar value of all policy related benefit/loss claim payments made directly by the association to the policyholder/claimant or indirectly through an independent adjuster under the direction of the Fund charged directly to a claim recorded with transaction code 310 and 320. DO NOT include unearned/return premium claim payments. These are reported separately. (Prior to implementation of UDS C Record v2.1 -the use of transaction code 340). This amount must equal the total of loss payments reported to the Receiver for the same period in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 18 | TOTAL LOSS RECOVERIES (PRIOR) | (Inception-to-Date Only) The dollar value of all recoveries charged directly to a claim recorded with transaction code 510, 520 or 530. (Prior to implementation of UDS Version 2.1, unless accounting records allow for breakdown of earlier recoveries into specific UDS Version 2.1 categories.) This amount must equal the total of prior loss recoveries reported to the Receiver for the same period in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 19 | MULTIPLE TYPE RECOVERY | The dollar value of all multiple type recoveries (UDS Version 2.1 or later) charged directly to a claim recorded with a transaction code 530 and a recovery code 1 or recovery code Z. This amount must equal the net total of all multiple recoveries reported to the Receiver for the same period in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 20 | SALVAGE RECOVERY | The dollar value of all salvage recoveries (UDS Version 2.1 or later) charged directly to a claim recorded with a transaction code 530 and a recovery code 2 or recovery code Y. This amount must equal the net total of all salvage recoveries reported to the Receiver for the same period in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 21 | SUBROGATION RECOVERY | The dollar value of all subrogation recoveries (UDS Version 2.1 or later) charged directly to a claim recorded with a transaction code 530 and a recovery code 3 or recovery code X. This amount must equal the net total of all subrogation recoveries reported to the Receiver for the same period in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 22 | POLICY DEDUCTIBLE RECOVERY | The dollar value of all policy deductible recoveries (UDS Version 2.1 or later) charged directly to a claim recorded with a transaction code 530 and a recovery code 4 or recovery code W. This amount must equal the net total of all policy deductible recoveries reported to the Receiver for the same period in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 23 | SECOND INJURY RECOVERY | The dollar value of all second injury recoveries (UDS Version 2.1 or later) charged directly to a claim recorded with a transaction code 530 and a recovery code 5 or recovery code V. This amount must equal the net total of all second injury recoveries reported to the Receiver for the same period in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 24 | NET WORTH RECOVERY | The dollar value of all net worth recoveries (UDS Version 2.1 or later) charged directly to a claim recorded with a transaction code 530 and a recovery code 6 or recovery code U. This amount must equal the net total of all net worth recoveries reported to the Receiver for the same period in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 25 | OTHER RECOVERY | The dollar value of all other recoveries (UDS Version 2.1 or later) charged directly to a claim recorded with a transaction code 530 and recovery code 7 or recovery code T. This amount must equal the net total of all other recoveries reported to the Receiver for the same period in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 26 | UNKNOWN RECOVERY | The dollar value of all unknown recoveries (UDS Version 2.1 or later) charged directly to a claim recorded with a transaction code 530 and a recovery code 8 or recovery code S. This amount must equal the net total of all unknown recoveries reported to the Receiver for the same period in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 27 | RECEIVER LARGE DEDUCTIBLE RECOVERY | The dollar value of all Receiver large deductible recoveries (UDS Version 2.1 or later) charged directly to a claim recorded with a transaction code 530 and a recovery code 9 or recovery code R. This amount must equal the net total of all Receiver large deductible recoveries reported to the Receiver for the same period in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 28 | UNEARNED PERMIUM CLAIM PAYMENTS | The dollar value of all unearned/return premium claim payments made directly by the association to the policyholder/other claimant or indirectly through an independent adjuster under the direction of the Fund charged directly to a claim recorded with transaction code 820 and 825. This amount must equal the total of unearned/return premium payments reported to the Receiver for the same period in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 29 | TOTAL LAE (PRIOR) | (Inception-to-Date Only) The dollar value of all loss adjustment expense recorded with transaction code 410 or 420 (PRIOR to implementation of UDS Version 2, unless accounting records allow for breakdown of earlier expense payments into AO and DCC categories specified in Version 2.1.) This amount must equal the total of prior LAE reported to the Receiver for the same period in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | Blank |
| 30 | DEFENSE & COST CONTAINMENT EXPENSES (DCC) | The dollar value of all defense and cost containment expenses recorded with a transaction code 410 or 420. This amount must equal the total of DCC expenses reported to the Receiver for the same period in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | Blank |
| 31 | DCC EXPENSES RECOVERY | The dollar amount of all defense and cost containment expense recoveries (UDS Version 2.1 or later) recorded as transaction code 540. This amount must equal the total of DCC expense recoveries reported to the Receiver for the same period in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 32 | ADJUSTING & OTHER (AO) EXPENSES | The dollar value of all adjusting expenses charged directly to a claim reported as transaction code 450 and 470. This amount must equal the total of A&O expense payments reported to the Receiver for the same period in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | Blank |
| 33 | AO EXPENSES RECOVERY | The dollar amount of all adjusting expense recoveries charged directly to a claim recorded with a transaction code 550 INCLUDING expense reimbursements and overpayments. (Prior to UDS version 2.1 implementation, the use of negative transaction code 450 and 470.) This amount must equal the total of A&O expense recoveries reported to the Receiver for the same period in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 34 | UNEARNED PREMIUM EXPENSES | The dollar amount of all unearned premium expenses charged directly to a claim recorded with transaction code 870. This amount must equal the total of unearned premium expense payments reported to the Receiver for the same period in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 35 | RECLASSIFICATIONS TO SECTION 2 | All UDS Section 1 disbursements reclassified to Section 2 disbursements. Total must match Reclassifications from Section 1 field in Section 2. This amount must equal transactions that have been previously agreed upon by the Receiver and the Fund. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 36 | UNALLOCATED LAE (Prior) | (Inception-to-Date Only) The dollar amount for all loss adjustment expenses NOT charged directly to a claim file (PRIOR to implementation of UDS D Record v2.1) The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 37 | CLAIMS/ADJUSTING EXPENSES | The dollar amount for all expenses for NON-employee claims adjusting to TPAs or individual contractors and NOT charged to an individual claim and NOT reported in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 38 | MEDICAL COST CONTAINMENT | The dollar amount for all medical cost containment expenses NOT charged to an individual claim and NOT reported in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 39 | EMPLOYEE/CONTRACTOR EXPENSES | The dollar amount of all expenses for personnel, including salaries, benefits, employee training and education, payroll taxes, and temporary personnel, NOT charged to an individual claim and NOT reported in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 40 | LEGAL | The dollar amount of all legal expenses NOT charged to individual claims and NOT reported in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | Blank |
| 41 | PROFESSIONAL EXPENSES (Other than Legal) | The dollar amount of all professional expenses including audit/accounting, actuarial, and other consulting not charged to individual claims, other than legal expenses, NOT charged to an individual claim and NOT reported in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 42 | TRAVEL & MEETING EXPENSES | The dollar amount of all expenses for all travel and meetings, excluding those amounts included in employee/contractor expenses for employee training and education NOT charged to an individual claim and NOT reported in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 43 | OFFICE RENT & UTILITIES | The dollar amount of all expenses related to the provision of facilities for the Fund NOT charged to an individual claim and NOT reported in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 44 | GENERAL OFFICE EXPENSES | Include all costs of non-capital equipment; rented/leased equipment; maintenance agreements; offsite storage costs; printing, stationery & general office supplies; postage and express/shipping costs; dues, fees, subscriptions and publications; telephone; depreciation on all capital furniture and equipment items, all insurance contracts (other than reinsurance) purchased by the Fund, excluding any insurance programs included in employee expenses as employee benefits; and bank charges (excluding investment manager fees (Line #45), interest on borrowed funds (Line #46) and other non-recurring, unique expenses (Lines #47 through 54) NOT charged to an individual claim and NOT reported in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 45 | INTEREST ON BORROWED FUNDS | The dollar amount of Interest expense on borrowed funds charged or allocated to the Insolvency NOT charged to an individual claim and NOT reported in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 46 | INVESTMENT MANAGER FEES | The dollar amount of all investment management fees charged or allocated to this Insolvency NOT charged to an individual claim and NOT reported in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 47 | DESCRIPTION - OTHER EXPENSES LINE #1 | A narrative description of each itemized expense included in the OTHER EXPENSES LINE #1 field. | Blank |
| 48 | OTHER EXPENSES LINE #1 | Itemize expenses not included in any other expense reporting item. Include expenses for any unique or non-recurring project NOT charged to an individual claim and NOT reported in the UDS C Record. A narrative description of each item included in these fields must be provided in the DESCRIPTION -OTHER EXPENSES field corresponding to the Line # where the amount is placed. Once the Fund and Receiver agree on the use of an Other Expenses line, that use continues for the life of the estate. For example, a Receiver could ask Funds that do not report Large Deductible Recoveries on the UDS C Record to report Large Deductible Collection Fees on one of the Other Expenses lines. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 49 | DESCRIPTION -OTHER EXPENSES Line #2 | A narrative description of each itemized expense included in the OTHER EXPENSES LINE #2 field. | Blank |
| 50 | OTHER EXPENSES LINE #2 | Itemize expenses not included in any other expense reporting item. Include expenses for any unique or non-recurring project NOT charged to an individual claim and NOT reported in the UDS C Record. A narrative description of each item included in these fields must be provided in the DESCRIPTION -OTHER EXPENSES field corresponding to the Line # where the amount is placed. Once the Fund and Receiver agree on the use of an Other Expenses line, that use continues for the life of the estate. For example, a Receiver could ask Funds that do not report Large Deductible Recoveries on the UDS C Record to report Large Deductible Collection Fees on one of the Other Expenses lines. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 51 | DESCRIPTION- OTHER EXPENSES Line #3 | A narrative description of each itemized expense included in the OTHER EXPENSES LINE #3 field | Blank |
| 52 | OTHER EXPENSES LINE #3 | Itemize expenses not included in any other expense reporting item. Include expenses for any unique or non-recurring project NOT charged to an individual claim and NOT reported in the UDS C Record. A narrative description of each item included in these fields must be provided in the DESCRIPTION -OTHER EXPENSES field corresponding to the Line # where the amount is placed. Once the Fund and Receiver agree on the use of an Other Expenses line, that use continues for the life of the estate. For example, a Receiver could ask Funds that do not report Large Deductible Recoveries on the UDS C Record to report Large Deductible Collection Fees on one of the Other Expenses lines. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 53 | DESCRIPTION- OTHER EXPENSES Line #4 | A narrative description of each itemized expense included in the OTHER EXPENSES LINE #4 field. | All zeroes |
| 54 | OTHER EXPENSES LINE #4 | Itemize expenses not included in any other expense reporting item. Include expenses for any unique or non-recurring project NOT charged to an individual claim and NOT reported in the UDS C Record. A narrative description of each item included in these fields must be provided in the DESCRIPTION -OTHER EXPENSES field corresponding to the Line # where the amount is placed. Once the Fund and Receiver agree on the use of an Other Expenses line, that use continues for the life of the estate. For example, a Receiver could ask Funds that do not report Large Deductible Recoveries on the UDS C Record to report Large Deductible Collection Fees on one of the Other Expenses lines. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 55 | RECLASSIFICATIONS FROM SECTION 1 | All UDS Section 2 disbursements reclassified from Section 1 disbursements. Total must match Reclassifications to Section 2 field in Section 1. This amount must equal transactions that have been previously agreed upon by the Receiver and the Fund. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | No defaults allowed |
| 56 | COST ASSOUNTING ALLOCATION CODE | These codes describe the cost accounting allocation methodology used by the Fund for administrative expenses. (T=Time, C=Claims Dollars, O=Other) See Cost Accounting Allocation table (p. 6- 16) | All zeroes |
| 57 | SPECIAL DEPOSIT - Received From Department of Insurance/Ancillary | The dollar amount received from statutory deposit(s). Report Special Deposits as positive numbers. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All Zeroes |
| 58 | RECIEVER DISTRIBUTIONS - All Other Sources | The dollar amount of distributions received from the Receiver except those listed on another revenue line, net of any amounts returned to the Receiver. Report Receiver Distributions as positive numbers. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | Blank |
| 59 | LARGE DEDUCTIBLE REIMBURSMENTS | Prior to 1/1/05, the method to report large deductible reimbursements was to record the amount as a revenue on the FIQ. Subsequent to 1/1/05, new transaction codes were added to record large deductible reimbursements via the UDS C Record, which is the preferred method of reporting. For insolvencies prior to 1/1/05, the Fund may use this line to record large deductible reimbursements not charged to an individual claim and not reported in the UDS C Record. Report Large Deductible Reimbursements as positive numbers. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All Zeroes |
| 60 | DESCRIPTION - OTHER RECIPTS Line #1 | A narrative description of each receipt included in the Other Receipts Line #1 field. | Blank |
| 61 | DESCRIPTION - OTHER RECEIPTS LINE #2 | The dollar amount of itemized receipt(s) not included in any other revenue reporting item or in the UDS C Record. DO NOT include assessments, other interest earned, etc. A narrative description of each item included in these fields should be provided in the DESCRIPTION -OTHER RECEIPTS field corresponding to the Line # where the amount is placed. Once the Fund and Receiver agree on the use of an Other Receipts line, that use continues for the life of the estate. For example, interest earned on Receiver Distributions and Special Deposits could be reported on one of the Other Receipts lines. Report Other Receipts Line #1 as positive numbers. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 63 | OTHER RECEIPTS LINE #2 | A narrative description of each receipt included in the Other Receipts Line #2 field. | Blank |
| 64 | DESCRIPTION - OTHER RECEIPTS LINE #3 | The dollar amount of itemized receipt(s) not included in any other revenue reporting item or in the UDS C Record. DO NOT include assessments, other interest earned, etc. A narrative description of each item included in these fields should be provided in the DESCRIPTION -OTHER RECEIPTS field corresponding to the Line # where the amount is placed. Once the Fund and Receiver agree on the use of an Other Receipts line, that use continues for the life of the estate. For example, interest earned on Receiver Distributions and Special Deposits could be reported on one of the Other Receipts lines. Report Other Receipts Line #2 as positive numbers. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 66 | DESCRIPTION - OTHER RECEIPTS LINE #4 | A narrative description of each receipt included in the Other Receipts Line #3 field. | Blank |
| 67 | OTHER RECIEPTS LINE #4 | The dollar amount of itemized receipt(s) not included in any other revenue reporting item or in the UDS C Record. DO NOT include assessments, other interest earned, etc. A narrative description of each item included in these fields should be provided in the DESCRIPTION -OTHER RECEIPTS field corresponding to the Line # where the amount is placed. Once the Fund and Receiver agree on the use of an Other Receipts line, that use continues for the life of the estate. For example, interest earned on Receiver Distributions and Special Deposits could be reported on one of the Other Receipts lines. Report Other Receipts Line #3 as positive numbers. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 68 | LOSS CLAIMS RESERVES | The amount of Loss Claim Reserve recorded as a Reserve Snapshot. This amount must equal the sum of the snapshot transactions reported to the Receiver for the same period in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 69 | UNEARNED PREMIUM RESERVES | The amount of Unearned Premium Reserve reported on the UDS D Record only. Do NOT report if included in Field #68, Loss Claims Reserves in the UDS D Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 70 | DEFENSE & COST CONTAINMENT (DCC) RESERVES | The amount of DCC Reserve amounts included in the Reserve Snapshot. This amount must equal the sum of the snapshot transactions reported to the Receiver for the same period in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 71 | ADJUSTING & OTHER (AO) EXPENSES RESERVES | The amount of AO expense reserve amounts included in the Reserve Snapshot. This amount must equal the sum of the snapshot transactions reported to the Receiver for the same period in the UDS C Record. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 72 | LUMP SUM DCC & AO EXPENSES RESERVES | The amount of Lump Sum DCC & AO Expense Reserves. Do NOT report if included in Field #70 or #71 above. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | All zeroes |
| 73 | LUMP SUM ADMINISTRATIVE EXPENSES RESERVES | The amount of Lump Sum Administrative Expense Reserves. The field values should be right justified, with the decimal implied and the positive/negative indicator at the end of the field. The field is zero filled to the left. ROUNDING IS NOT ALLOWED. | Blank |
| 74 | COMMENTS AND AGREED ADDITIONAL DETAIL | Any comments needed to explain extraordinary activity included in the report and any additional details requested by the Receiver and agreed to by the Fund. | Blank |