Mandatory securities valuation reserve (msvr)

Lia­bility reserve required to be maintained by the national association of insurance commissioners (naic) prior to 1992 for fluctuations in the values of investments in securities. Realized and unrealized capi­tal gains and losses involving invested securities were credited and debited respectively to the MSVR. Beginning in 1992, the MSVR was discontinued, and ending December 31,1991, MSVR was transferred into the asset valuation reserve.

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