N.Y. Insurance Law § 4233
(b) The annual statement required by subsection (a) hereof shall include an accurate, concise and complete statement of the following matters:
(10) With respect to participating policies subject to the provisions of section four thousand two hundred twenty or four thousand two hundred twenty-one of this article upon which the reserves determined in accordance with section four thousand two hundred seventeen of this article were calculated at an interest rate lower than that used in calculating the cash surrender values permanently guaranteed for such policies: