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HRS §431:5-304

How insurers must calculate loss reserves

This section tells insurance companies how to figure out the money they set aside for future claims on liability and workers' compensation policies. They must use the method required by the National Association of Insurance Commissioners' annual statement form. It does not set specific amounts or deadlines.

The statute, as written — Loss reserves for liability and workers' compensation insurance

The reserves for outstanding losses and loss expenses under policies of liability insurance and workers' compensation insurance shall be determined in accordance with the applicable basis set forth in the convention annual statement blank of the National Association of Insurance Commissioners.
Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.