SAP No. 2R reclassified money market mutual funds to cash equivalents and required them to be reported at fair value
SSAP No. 26R removed Securities Valuation Office (SVO) designated bond Exchange Traded Funds (ETFs) from the definition of a bond and required the identification of instruments that will be measured using systematic value on January 1, 2018
SSAP No. 35R allowed expected renewals of short‑term contracts for long‑term care assessments to be considered in determining the premium tax credits and policy surcharge assets recognized when accruing guaranty and fund liability assessments. It also allowed the discounting of guaranty fund assessments from insolvencies of insurers that wrote long‑term care contracts
SSAP Nos. 55 and 65 added disclosures about significant changes in the methodologies and assumptions used to calculate the liability for unpaid claims and claim adjustment expenses. Disclosures from ASU 2015‑09, Disclosures about Short‑Duration Contracts, not already addressed elsewhere in statutory reporting were rejected
SSAP No. 103R added enhanced disclosures for repurchase and reverse‑repurchase agreements, and added accounting guidance for short sales, and guidance for secured borrowing transactions when the insurer is the transferee
Effective for 2018 reporting:
SSAP No. 26R provided separate accounting guidance for the use of systematic value for ETF instruments that will be effective January 1, 2018
SSAP No. 100R allowed the use of net asset value (NAV) per share as a practical expedient and added disclosures. Early adoption is permitted for 2017 reporting