1016                           LAWS OF MARYLAND                      [CH. 553

(ii) Reserves for disability benefits, for both active and disabled
lives,

(iii) Reserves for accidental death benefits, and

(iv) Any additional reserves which may be reasonably required
by the Commissioner on account of such insurance.

(4)   With reference to insurance other than specified in paragraph
(3) of this section, the amount of reserves equal to the unearned
portions of the gross premiums charged on policies in force, com-
puted in accordance with this article;

(5)   Taxes, expenses and other obligations due or accrued at the
date of the statement.

78.    Unearned Premium Reserve.

(1)   With reference to insurance against loss or damage to prop-
erty (except as provided in paragraph (5) of this section) and with
reference to all general casualty insurance, and surety insurance,
every insurer shall maintain an unearned premium reserve on all
policies in force.

(2)   The Commissioner may require that such reserves shall be
equal to the unearned portions of the gross premiums in force after
deducting reinsurance in solvent insurers effected in the manner pro-
vided in this article as computed on each respective risk from the
policy's date of issue.

(3)   All of such reserves may be computed, at the option of the
insurer, on a yearly or more frequent pro rata basis.

(4)   After adopting a method for computing such reserve, an in-
surer shall not change methods without approval of the Commissioner,
or the supervisory official of the insurer's domicile.

(5)   With reference to marine insurance, premiums on trip risks
not terminated shall be deemed unearned, and the Commissioner may
require the insurer to carry a reserve thereon equal to one hundred
percent on trip risks written during the month ended as of the date
of statement.

79.    Health Insurance Reserve.

For all health insurance policies the insurer shall maintain an ac-
tive life reserve which shall place a sound value on its liabilities under
such policies and be not less than the reserve according to appropri-
ate standards set forth in regulations issued by the Commissioner
and, in no event, less in the aggregate than the pro rata gross un-
earned premiums for such policies.

80.    Loss Reserves, Liability Insurance and Workmen's
Compensation.

Where required in the form of annual statement required of the
insurer, the reserve for outstanding losses under insurance against
loss or damage from accident to or injuries suffered by an employee
or other person and for which the insured is liable, shall be computed
as follows:

(1) For all liability suits being defended under policies written
more than: