Maryland Code, Insurance § 5-103

(i) all of the insurer's reported or unreported losses and claims incurred on or before the date of the annual statement required under this article; and

(ii) the expenses of adjustment or settlement of those losses and claims;

(i) reserves on life insurance policies and annuity contracts in force, valued according to the tables of mortality, rates of interest, and applicable methods adopted under this article;

(ii) reserves for disability benefits for active and disabled lives;

(iii) reserves for accidental death benefits;

(iv) reserves for additional benefits that provide long-term home health care and long-term care in a nursing home or other related institution; and

(v) any additional reserves that the Commissioner reasonably requires; and