N.Y. Comp. Codes R. & Regs. tit. 11, § 92.1 – Form and contents of report.

(a) Pursuant to sections 4217, 4234 and 4516 of the Insurance Law, every domestic life insurance company and every domestic fraternal benefit society shall file annually with the superintendent, on or before the date for filing its annual statement pursuant to section 307 of the Insurance Law, valuation schedules for the calculation of the reserves under its outstanding:
1. (1) life insurance policies and annuity contracts, including additions thereto, and including provisions and supplemental contracts providing for any disability and accidental death benefit;
2. (2) accident and health insurance policies.
(b) These valuation schedules shall be arranged to show, as of December 31st of the year preceding the filing of such report, the amounts of insurance, or the amounts of periodical payments, classified according to plan of insurance or annuity contract, year of issue, reserve basis, method of valuation and year of age of the insured or annuitant.
(c) The superintendent may permit any such company to deviate from such method of reporting if in the superintendent's opinion in each case the method of reporting specified produces reasonable approximations and is in accordance with sound actuarial principles.