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MATTER OF IDEAL MUT. INS. CO

231 A.D.2d 59 (1997)

659 N.Y.S.2d 273

In the Matter of the Liquidation of Ideal Mutual Insurance Co. Superintendent of Insurance of the State of New York, as Liquidator, Appellant-Respondent; Harbour Assurance Company of Bermuda, Ltd., Respondent-Appellant

Appellate Division of the Supreme Court of the State of New York, First Department.

July 1, 1997

Attorney(s) appearing for the Case

Mathias E. Mone of counsel (Emiliano Mazlen on the brief; Cahill Gordon & Reindel, attorneys), for appellant-respondent.

Roger E. Podesta of counsel (Mary Beth Hogan, Joseph T. McCullough, IV, and Neal J. Moglin on the brief; Debevoise & Plimpton, and Lovell White Durrant, attorneys), for respondent-appellant.

SULLIVAN, J. P., MILONAS, NARDELLI and WILLIAMS, JJ., concur.

MAZZARELLI, J.

Every insurer authorized to do business in New York is required to file an annual statement of its financial condition with the New York State Superintendent of Insurance (Superintendent) (Insurance Law § 307 [a] [1]). Under Insurance Law § 1301 (a) (14), an insurer may include, as an "admitted asset" on its financial statement, reinsurance...

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