{"data":{"id":"us-ar/ark.-code-ann.-23-63-604","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 23-63-604","heading":"Liabilities - In general","body":"In any determination of the financial condition of a reporting entity, liabilities shall include definitions and amounts specified in the National Association of Insurance Commissioners' publication as it existed on January 1, 2001, entitled the \"Accounting Practices and Procedures Manual\".","path":["AR Code","Title 23","Chapter 63","Subchapter 6"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"2aa5e3fb56028fe294e26132032824e5542159e509d4c2dbd4038fb558a82d6c","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-23-63-603","next":"us-ar/ark.-code-ann.-23-63-610"},"notice":"GroundRules: Original legal text. Not legal advice."}