For insurers in the United States, an Annual Statement account that absorbs the realized capital gains and losses in an insurer's asset portfolio caused by changes in interest rates. TO TOP
A reserve established in interim form by the National Association of Insurance Commissioners in December, 1991. IMR was established as a liability on a life insurer's statutory financial statements beginning in 1992. IMR applies to all fixed-income investments and captures the net gains realized from the sale of such investments and from interest rate changes and will amortize them over the remaining life of the instrument.
A reserve that captures all realized, interestrelated capital gains and losses on fixed-income assets. These gains and losses are amortized into income over the remaining life of the investment sold.