For Insurers Submitting Annual and Quarterly Statutory Financial Statements to ISO

Download the Company Affiliation Update Form (SD-278-5)

  • Use a single form when submitting statements for multiple companies.
  • Name your form using the following required naming convention: XXXXX_ISOAUF_qQyy.xls (or .xlsx), where XXXXX is the NAIC number of the first company listed on the form, q is the numeric quarter (1, 2, 3, or 4 for annual filings), and yy is the two-digit year.

Enter our SecureTransport FTP system

  • Use your login ID that starts with the letters "IS" followed by a five-digit number.

If you do not have a secure FTP account for submitting Statutory Accounting Statements, you can request one by sending an email to ifr@iso.com. Include your company name and NAIC number, along with your name and phone number.

Please note: The SecureTransport FTP software cannot properly process files that include spaces or special characters in the filename. The use of underscores is acceptable, as is the NAIC's standard file naming convention.

If you have forgotten your ID and password, please contact Glen Lundberg at ifr@iso.com or 201-469-2856.

Download FTP instructions

The instructions provide a quick guide to using ISO's FTP system.

Instructions for submitting Statutory Accounting Statements to ISO

For Year-End 2017 File:

  • For each company, a ZIP file of the 2017 Statutory Annual Statement. (The ZIP file is the same ZIP file required by the NAIC.)
  • One completed Company Affiliation Update Form SD-278-5 as an Excel file only.
    • Use a single form when submitting statements for multiple companies.
    • Select the appropriate period from the drop-down menu in the top right of the form.
    • Make sure you name your completed form according to the following naming convention: XXXXX_ISOAUF_qQyy.xls (or .xlsx), where XXXXX is the NAIC number of the first company listed on the form, q is the numeric quarter (1, 2, 3, or 4 for annual filings), and yy is the two-digit year.

Submit electronic files through our SecureTransport FTP. If unable to submit files through our SecureTransport FTP, ISO will accept data submitted on a CD-ROM.

Insurers that file replacement or amended annual statements with the NAIC after submitting them to ISO are expected to submit the re-filed or amended statements to ISO as they become available.

Hard copies of annual statements are not required.

Please note: If group results are available, send the consolidated (combined) statement. Even if you send us consolidated group information, we still need an individual company statement for each company in the group.

For First-Quarter, First-Half, and Nine-Months 2018 File:

  • For each company, a ZIP file of the Statutory Accounting Statement for the appropriate year-to-date time period. (The ZIP file is the same ZIP file required by the NAIC.)
  • One completed Company Affiliation Update Form SD-278-5 as an Excel file only.
    • Use a single form when submitting statements for multiple companies
    • Select the appropriate period from the drop-down menu in the top right of the form.
    • Make sure your completed form is named according to the following naming convention: SD-278-5.xlsx (or .xls), where XXXXX is the NAIC number of the first company listed on the form, q is the numeric quarter (1, 2, 3, or 4 for annual filings), and yy is the two-digit year.

Submit electronic files through our SecureTransport FTP. If unable to submit files through our SecureTransport FTP, ISO will accept data submitted on a CD-ROM.

Insurers that file replacement or amended quarterly statements with the NAIC after submitting them to ISO are expected to submit the re-filed or amended statements to ISO as they become available.

Hard copies of quarterly statements are not required.

Due Dates
We request that the data be submitted to ISO as soon as the corresponding Statutory Annual/Quarterly Statement is finalized. Submissions are due to arrive at ISO no later than:

  • March 1, 2018 — Statutory Annual Statement(s) for the year ended December 31st, 2017, and Company Affiliation Update Form (SD-278-5) for Calendar Year 2017.
  • May 15, 2018 — Statutory Quarterly Statement(s) as of March 31st, 2018, and Company Affiliation Update Form (SD-278-5) for First-Quarter 2018.
  • August 15, 2018 — Statutory Quarterly Statement(s) as of June 30th, 2018, and Company Affiliation Update Form (SD-278-5) for First-Half 2018.
  • November 15, 2018 — Statutory Quarterly Statement(s) as of September 30th, 2018, and Company Affiliation Update Form (SD-278-5) for Nine-Months 2018.