NAIC 2025 Annual Statement Blanks: Property/Casualty

By National Association of Insurance Commissioners · 2025

The NAIC's Property/Casualty Annual Statement Blank, the forms on which a property/casualty insurer files its statutory annual statement. It comprises the financial statements and their exhibits, notes and schedules (including Schedules F, H, P, T and Y), the investment schedules and the annual supplements.

On the syllabus

Exam GI-302 — Outcomes 3a-c; the Official NAIC Annual Statement Blank, Property / Casualty, for the 2025 reporting year, pp. 2-19, 20-29 (Schedule F) and 33-93 (Schedule P) (as the syllabus states it)

Exam 6U — objectives C1–C2; Official 2025 NAIC Annual Statement Blanks, Property and Casualty (individual and consolidated basis), pp. 2-13, the Notes to the Financial Statement (p. 14, cited for reference only; candidates are responsible for the Notes as described in the Odomirok reading), and Schedules D (pp. SI04 through SI10), F (pp. 20-29), H (pp. 30-32) and P (pp. 33-93); candidates are not responsible for page numbers and may base answers on either the 2025 annual statement or the study materials where they differ (as the content outline states it)

Financial Statements

Jurat Page
Assets
Liability, Surplus and Other Funds
Statement of Income
Cash Flow
Underwriting and Investment Exhibit
- U&I Exhibit – Part 1 – Premiums Earned
- U&I Exhibit – Part 1A – Recapitulation of all Premiums
- U&I Exhibit – Part 1B – Premiums Written
- U&I Exhibit – Part 2 – Losses Paid and Incurred
- U&I Exhibit – Part 2A – Unpaid Losses and Loss Adjustment Expenses
- U&I Exhibit – Part 3 – Expenses
Exhibit of Net Investment Income
Exhibit of Capital Gains (Losses)
Exhibit of Nonadmitted Assets
Notes to Financial Statements
General Interrogatories
Five-Year Historical Data
Exhibit of Premiums and Losses (Statutory Page)
Schedule F
- Schedule F – Part 1 – Assumed Reinsurance as of December 31, Current Year
- Schedule F – Part 2 – Premium Portfolio Reinsurance Effected or (Canceled) During Current Year
- Schedule F – Part 3 – Ceded Reinsurance as of December 31, Current Year
- Schedule F – Part 4 – Issuing or Confirming Banks for Letters of Credit from Schedule F, Part 3
- Schedule F – Part 5 – Interrogatories for Schedule F, Part 3
- Schedule F – Part 6 – Restatement of Balance Sheet to Identify Net Credit for Reinsurance
Schedule H
- Schedule H – Part 1, Part 2, Part 3, and Part 4 – Accident and Health Exhibit
- Schedule H – Part 5 – Health Claims
Schedule P
- Schedule P – Part 1 – Summary – Analysis of Losses and Loss Expenses
- Schedule P – Part 2, Part 3, and Part 4 Summary
- Schedule P – Part 1A – Homeowners/Farmowners
- Schedule P – Part 1B – Private Passenger Auto Liability/Medical
- Schedule P – Part 1C – Commercial Auto/Truck Liability/Medical
- Schedule P – Part 1D – Workers' Compensation
- Schedule P – Part 1E – Commercial Multiple Peril
- Schedule P – Part 1F – Section 1 – Medical Professional Liability – Occurrence
- Schedule P – Part 1F – Section 2 – Medical Professional Liability – Claims-Made
- Schedule P – Part 1G – Special Liability (Ocean Marine, Aircraft (All Perils), Boiler and Machinery)
- Schedule P – Part 1H – Section 1 – Other Liability – Occurrence
- Schedule P – Part 1H – Section 2 – Other Liability – Claims-Made
- Schedule P – Part 1I – Special Property (Fire, Allied Lines, Inland Marine, Earthquake, Burglary and Theft)
- Schedule P – Part 1J – Auto Physical Damage
- Schedule P – Part 1K – Fidelity/Surety
- Schedule P – Part 1L – Other (Including Credit, Accident and Health)
- Schedule P – Part 1M – International
- Schedule P – Part 1N – Reinsurance Nonproportional Assumed Property
- Schedule P – Part 1O – Reinsurance Nonproportional Assumed Liability
- Schedule P – Part 1P – Reinsurance Nonproportional Assumed Financial Lines
- Schedule P – Part 1R – Section 1 – Products Liability – Occurrence
- Schedule P – Part 1R – Section 2 – Products Liability – Claims-Made
- Schedule P – Part 1S – Financial Guaranty/Mortgage Guaranty
- Schedule P – Part 1T – Warranty
- Schedule P – Part 1U – Pet Insurance Plans
- Schedule P – Parts 2A to 2U, 3A to 3U and 4A to 4U – the same twenty-three lines of business as Parts 1A to 1U, one part for each
- Schedule P – Part 5A – Homeowners/Farmowners
- Schedule P – Part 5B – Private Passenger Auto Liability/Medical
- Schedule P – Part 5C – Commercial Auto/Truck Liability/Medical
- Schedule P – Part 5D – Workers' Compensation
- Schedule P – Part 5E – Commercial Multiple Peril
- Schedule P – Part 5F – Medical Professional Liability – Occurrence
- Schedule P – Part 5F – Medical Professional Liability – Claims-Made
- Schedule P – Part 5H – Other Liability – Occurrence
- Schedule P – Part 5H – Other Liability – Claims-Made
- Schedule P – Part 5R – Products Liability – Occurrence
- Schedule P – Part 5R – Products Liability – Claims-Made
- Schedule P – Part 5T – Warranty
- Schedule P – Part 6C – Commercial Auto/Truck Liability/Medical
- Schedule P – Part 6D – Workers' Compensation (Excluding Excess Workers' Compensation)
- Schedule P – Part 6E – Commercial Multiple Peril
- Schedule P – Part 6H – Other Liability – Occurrence
- Schedule P – Part 6H – Other Liability – Claims-Made
- Schedule P – Part 6M – International
- Schedule P – Part 6N – Reinsurance Nonproportional Assumed Property
- Schedule P – Part 6O – Reinsurance Nonproportional Assumed Liability
- Schedule P – Part 6R – Products Liability – Occurrence
- Schedule P – Part 6R – Products Liability – Claims-Made
- Schedule P – Part 7A – Primary Loss Sensitive Contracts
- Schedule P – Part 7B – Reinsurance Loss Sensitive Contracts
- Schedule P Interrogatories
Schedule T
- Schedule T – Exhibit of Premiums Written
- Schedule T – Part 2 – Interstate Compact
Schedule Y
- Schedule Y – Part 1 – Information Concerning Activities of Insurer Members of a Holding Company Group
- Schedule Y – Part 1A – Details of Insurance Holding Company System
- Schedule Y – Part 2 – Summary of Insurer's Transactions with Any Affiliates
- Schedule Y – Part 3 – Ultimate Controlling Party and Listing of Other U.S. Insurance Groups or Entities Under that Ultimate Controlling Party's Control
Supplemental Exhibits and Schedules Interrogatories
Overflow Page for Write-Ins

Investment Schedules

Summary Investment Schedules and Verifications (SI Pages)
- Summary Investment Schedule
- Schedule A – Verification Between Years – Real Estate
- Schedule B – Verification Between Years – Mortgage Loans
- Schedule BA – Verification Between Years – Other Long-Term Invested Assets
- Schedule D
  - Schedule D – Verification Between Years – Bonds and Stocks
  - Schedule D – Summary By Country – Long-Term Bonds and Stocks – Owned
  - Schedule D – Part 1A – Quality and Maturity Distribution of All Bonds Owned December 31 at Book/Adjusted Carrying Values by Major Types of Issues and NAIC Designations
- Schedule DA – Verification Between Years – Short-Term Investments
- Schedule DB
  - Schedule DB – Part A – Verification Between Years – Options, Caps, Floors, Collars, Swaps and Forwards
  - Schedule DB – Part B – Verification Between Years – Futures Contracts
  - Schedule DB – Part C – Section 1 – Replication (Synthetic Asset) Transactions Open as of December 31 of Current Year
  - Schedule DB – Part C – Section 2 – Replication (Synthetic Asset) Transactions Open
  - Schedule DB – Verification – Verification of Book/Adjusted Carrying Value, Fair Value and Potential Exposure of all Open Derivative Contracts
- Schedule E – Part 2 – Verification Between Years – Cash Equivalents
Detail Investment Schedules (E Pages)
- Schedule A
  - Schedule A – Part 1 – Real Estate – Owned
  - Schedule A – Part 2 – Real Estate – Acquired
  - Schedule A – Part 3 – Real Estate – Disposed
- Schedule B
  - Schedule B – Part 1 – Mortgage Loans – Owned
  - Schedule B – Part 2 – Mortgage Loans – Acquired
  - Schedule B – Part 3 – Mortgage Loans – Disposed
- Schedule BA
  - Schedule BA – Part 1 – Other Long-Term Invested Assets – Owned
  - Schedule BA – Part 2 – Other Long-Term Invested Assets – Acquired
  - Schedule BA – Part 3 – Other Long-Term Invested Assets – Disposed
- Schedule D
  - Schedule D – Part 1 – Section 1 – Long-Term Bonds – Issuer Credit Obligations – Owned
  - Schedule D – Part 1 – Section 2 – Long-Term Bonds – Asset-Backed Securities – Owned
  - Schedule D – Part 2 – Section 1 – Preferred Stocks – Owned
  - Schedule D – Part 2 – Section 2 – Common Stocks – Owned
  - Schedule D – Part 3 – Long-Term Bonds and Stocks – Acquired
  - Schedule D – Part 4 – Long-Term Bonds and Stocks – Sold, Redeemed, or Disposed
  - Schedule D – Part 5 – Long-Term Bonds and Stocks – Acquired and Fully Disposed During Current Year
  - Schedule D – Part 6 – Section 1 – Valuation of Shares, Subsidiary, Controlled or Affiliated Companies
  - Schedule D – Part 6 – Section 2 – Valuation of SCAs – Lower Tier Company
- Schedule DA – Part 1 – Short-Term Investments – Owned
- Schedule DB
  - Schedule DB – Part A – Section 1 – Options, Caps, Floors, Collars, Swaps and Forwards Open
  - Schedule DB – Part A – Section 2 – Options, Caps, Floors, Collars, Swaps and Forwards Terminated During Current Year
  - Schedule DB – Part B – Section 1 – Future Contracts Open
  - Schedule DB – Part B – Section 2 – Future Contracts Terminated
  - Schedule DB – Part D – Section 1 – Counterparty Exposure for Derivative Instruments Open
  - Schedule DB – Part D – Section 2 – Collateral for Derivative Instruments Open
  - Schedule DB – Part E – Derivatives Hedging Variable Annuity Guarantees
- Schedule DL
  - Schedule DL – Part 1 – Securities Lending Collateral Assets – Reinvested Collateral Assets Owned and Reported on Line 10 of Assets Page
  - Schedule DL – Part 2 – Securities Lending Collateral Assets – Reinvested Collateral Assets Owned and Reported on Investment Pages (Not on Line 10 of Assets Page)
- Schedule E
  - Schedule E – Part 1 – Cash
  - Schedule E – Part 2 – Cash Equivalents
  - Schedule E – Part 3 – Special Deposits

Annual Supplements

Accident and Health Policy Experience Exhibit for Year
Supplemental Health Care Exhibit
Credit Insurance Experience Exhibit
Financial Guaranty Insurance Exhibit
Insurance Expense Exhibit
Supplemental Investment Risks Interrogatories
Life, Health & Annuity Guaranty Association Assessable Premium Exhibit
Long-Term Care Experience Reporting Forms
Medicare Supplement Insurance Experience Exhibit
Medicare Attributed to Protected Cells Exhibit
Premiums Attributed to Protected Cells Exhibit
Reinsurance Summary Supplemental
Schedule SIS – Stockholder Information Supplement
Supplement "A" to Schedule T
Supplemental Compensation Exhibit
Trusteed Surplus Statement
Bail Bond Supplement
Director and Officer Insurance Coverage Supplement
Cybersecurity Insurance Coverage Supplement
Supplemental Schedule for Reinsurance Counterparty Reporting Exception – Asbestos and Pollution Contracts
Private Flood Insurance Supplement
Mortgage Guaranty Insurance Exhibit
Exhibit of Other Liabilities by Lines of Business
Market Conduct Annual Statement (MCAS) Premium Exhibit for Year

Sources

NAIC 2026 Annual Statement Blanks – Property / Casualty — the document: the blank's title page and its bookmark outline of statements, exhibits and schedules (263 pages, sha256 1d41f75ea0794eb4b69cd14aaaabe395280301ca8fab710e6128e503c9bd1bbd); that file is the 2026 edition, not the 2025 edition the syllabus prescribes, which could not be reached, so the forms listed here may differ from the 2025 blank; Schedule P's per-line parts 2 to 4 are summarized rather than listed
SOA Exam GI-302 Syllabus, Jul 2027 — the citation (National Association of Insurance Commissioners, Official NAIC Annual Statement Blank, Property / Casualty, for the 2025 reporting year), the pages assigned and the outcomes it serves
CAS Exam 6U Content Outline, Fall 2026 — the citation (Official 2025 NAIC Annual Statement Blanks, Property and Casualty), the assigned pages and schedules, and the objectives it serves