The reserves presented here are estimates as permitted by generally accepted accounting principles. They are for the purposes of management only, but are being shared with member companies for the purposes of fulfilling the requirements of establishing liabilities in relation to guaranty association assessments under current financial and statutory reporting requirements. The reserves presented here do not represent the ultimate liabilities. There will be periodic updates to the loss development. Further, the reserves do not reflect the potential for distributions from estate assets or subrogation recoveries. Also, any investment income will reduce assessment needs.