New York Consolidated Laws, Insurance Law - ISC § 1304. Valuation reserves

(a) reserves on all of its life insurance policies or certificates and annuity contracts in force, computed according to the applicable tables of mortality and rates of interest prescribed in this chapter;

(b) reserves for disability benefits, including reserves for disabled lives whether reported or unreported, and for accidental death benefits;  and

(c) any additional reserves prescribed by the superintendent as necessary on account of such insurer's policies, certificates and contracts.