Blue Book, Exhibit 5A Changes in Bases

I am seeing the difference between the consideration and the initial reserve on an immediate annuity going through 5A. Where would official instructions be found regarding this?


Can’t help with instructions link, but that is contrary to what i have seen. Consideration/premium is not a reserve.

I don’t think one even uses 5A for contract not in force prior annual statement, even if you had a mid year change of heart of how you reserve for it.