Section 26-6-103 - Liabilities generally(a) In any determination of an insurer's financial condition, capital stock and liabilities to be charged against its assets include the capital stock and liability items set forth in the most recent National Association of Insurance Commissioners' accounting practices and procedures manual and the following: (i) The amount of its capital stock outstanding, if any; (ii) The amount, estimated consistent with this code, necessary to pay all of its unpaid losses and claims incurred on or prior to the date of statement together with the expenses of adjustment or settlement thereof; (iii) Concerning life insurance and annuity contracts and disability and accidental death benefits in or supplemental thereto: (A) The amount of reserves on life insurance policies and annuity contracts in force, valued according to the mortality tables, rates of interest and methods adopted pursuant to this code which are applicable thereto; (B) Reserves for disability benefits for both active and disabled lives; (C) Reserves for accidental death benefits; (D) Any additional reserves the commissioner requires consistent with applicable customary and general practice in insurance accounting. (iv) Concerning disability insurance, the reserves required under W.S. 26-6-107;(v) Concerning insurance other than specified in paragraphs (iii) and (iv) of this subsection, and other than title insurance, the amount of reserves equal to the unearned portions of the gross premiums charged on policies in force, computed in accordance with this chapter; (vi) Taxes, expenses and other obligations due or accrued at the date of the statement.