SEC. 214. In addition to its liabilities and reserves on
contracts of insurance issued by it, every insurance company shall be
charged with the estimated amount of all of its other liabilities,
including taxes, expenses and other obligations due or accrued at the
date of statement, and including any special reserves required by the
Commissioner pursuant to the provisions of this Code.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026
CitationPD 612 (The Insurance Code) Section 214 (LawPlayer, data as of July 4, 2026)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
