H-0447.1  _______________________________________________

 

                          HOUSE BILL 1149

          _______________________________________________

 

State of Washington      56th Legislature     1999 Regular Session

 

By Representatives Sullivan, Kastama, Lantz, Gombosky, Rockefeller, Linville, Conway, Murray, H. Sommers and Wolfe

 

Read first time 01/15/1999.  Referred to Committee on Financial Institutions & Insurance.

Adopting accounting standards under the insurance code.


    AN ACT Relating to accounting standards under the insurance code; adding a new section to chapter 48.05 RCW; adding a new section to chapter 48.36A RCW; and adding a new section to chapter 48.43 RCW.

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

 

    NEW SECTION.  Sec. 1.  A new section is added to chapter 48.05 RCW to read as follows:

    The insurance commissioner shall adopt by rule accounting standards for insurer financial statements that are substantially similar to the codification of statutory accounting principles as adopted by the national association of insurance commissioners.  Contrary provisions of this title, particularly in chapters 48.12 and 48.13 RCW, shall prevail over the statutory accounting principles adopted by the national association of insurance commissioners.  The rule shall list differences between the rule and the statutory accounting principles adopted by the national association of insurance commissioners.  The commissioner shall update the rule periodically as necessary to maintain substantial similarity to the statutory accounting principles adopted by the national association of insurance commissioners.

 

    NEW SECTION.  Sec. 2.  A new section is added to chapter 48.36A RCW to read as follows:

    The insurance commissioner shall adopt by rule accounting standards for fraternal benefit society financial statements that are substantially similar to the codification of statutory accounting principles as adopted by the national association of insurance commissioners.  Contrary provisions of this title, particularly in chapters 48.12 and 48.13 RCW, shall prevail over the statutory accounting principles adopted by the national association of insurance commissioners.  The rule shall list differences between the rule and the statutory accounting principles adopted by the national association of insurance commissioners.  The commissioner shall update the rule periodically as necessary to maintain substantial similarity to the statutory accounting principles adopted by the national association of insurance commissioners.

 

    NEW SECTION.  Sec. 3.  A new section is added to chapter 48.43 RCW to read as follows:

    The insurance commissioner shall adopt by rule accounting standards for health carrier financial statements that are substantially similar to the codification of statutory accounting principles as adopted by the national association of insurance commissioners.  Contrary provisions of this title, particularly in chapters 48.12 and 48.13 RCW, shall prevail over the statutory accounting principles adopted by the national association of insurance commissioners.  The rule shall list differences between the rule and the statutory accounting principles adopted by the national association of insurance commissioners.  The commissioner shall update the rule periodically as necessary to maintain substantial similarity to the statutory accounting principles adopted by the national association of insurance commissioners.

 


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