Asset Valuation Reserve

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The assets that a company is required to maintain in order to pay unexpected liabilities should they arise. Banks, for example, are required to keep a reserve ratio of deposits to protect against a bank run. Likewise, insurance companies must keep an asset valuation reserve (which is set by the NAIC) to be able to pay an unusually large number of claims.

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Adjusted Liabilities Adjusted Surplus			49 per share dilutive), a deferred tax asset valuation reserve of $32. Park-Ohio Announces 2008 Results by PR Newswire Temporary differences include unrealized gains and losses and nonadmitted assets, but do not include differences between SAP and tax for asset valuation reserves, interest maintenance reserves, Schedule F penalties, policyholder surplus attributable to stock life insurance companies prior to 1984 and, in the case of a mortgage guaranty insurer, amounts attributable to a statutory contingency reserve to the extent "tax and loss" bonds have been purchased. SSAP No. 10 affects insurance companies by Weinberger, Mark / The Tax Adviser The change in an insurer's asset valuation reserve is charged or credited directly to surplus. An in-depth look at the life-health insurance industry: past, present ... by Ward, John L. / Business Economics			Asset Depreciation Range System Asset Depreciation Risk Asset Financing Asset for Asset Swap Asset Impairment Asset Ledger asset management Asset Management Account Asset Motive Asset Play Asset Price Asset Pricing Model Asset Quality asset redeployment Asset Retirement Obligation Asset Sale Asset Share Value Asset Stripper Asset Stripping Asset Substitution Asset Substitution Problem Asset Sufficiency or Insufficiency Asset Swap Asset Turnover Asset Valuation Asset Valuation Reserve Asset Value Asset-Backed Alert Asset-Backed Bond Asset-Backed Commercial Paper Asset-Backed Fund Asset-Backed Security Asset-Based Finance Asset-Based Financing Asset-Conversion Loan Asset-Coverage Test Asset-Liability Committee Asset-Liability Gap Asset/Equity Ratio Asset/Liability Committee Asset/Liability Management Assets Assets and Valuation Assets Requirement Assets requirements Assets Under Management Assets-in-Place Assicurata aggiunta Assicurato Assicurazione Assicurazione contro sinistri			Asset Swap Convertible Option Trade Asset Swaps Asset TEMP Asset Test Asset Tests Asset Tracking and Accountability Control System Asset Tracking and Logistics Automated Support System Asset Tracking Logistics and Supply System Asset Transfer Asset Transfer Asset Transfer Asset Transfer Asset Transfer Asset Transfer Date Asset Transfers Asset Transfers Asset Transfers Asset Transfers Asset Transfers Asset turnover Asset turnover Asset Turnover Ratio Asset Turnover Ratios Asset Turnovers Asset Under Administration Asset Under Construction Asset Utilization Index Asset Utilization Model Asset Utilization Ratio Asset valuation Asset Valuation Reserve Asset Valuation Reserves Asset value Asset value Asset value Asset Value per Share Asset Value per Share Asset Values Asset Values Asset Values per Share Asset Values per Share Asset Visibility Asset Visibility Computer Based Training Asset Visibility Report Asset, Liability, Owner's Equity, Revenue, Expense Asset, Service and Demand Management Asset, Wasting Asset, Wasting Asset-backed Asset-Backed Alert Asset-backed bond Asset-Backed Bonds Asset-Backed Commercial Paper Asset-Backed Commercial Paper asset-backed fund asset-backed fund Asset-Backed Funds Asset-Backed Funds Asset-Backed Insurance Lending Asset-backed securities Asset-backed security

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