224 CORPORATIONS. [ART. 23

preceding the date as of which the statement is made, being the gross
premiums on all such policies including excess and additional pre-
miums and premiums in course of collection, less return premiums and
premiums on cancelled policies and less the unearned premiums on.
policies in force as shown in such annual statement; (2) the amount
of all payments of whatsoever nature made by reason or on account
of injuries covered by such policies written during said period. This
amount shall include medical and surgical attendance, payments to
claimants, legal expenses, salaries and expenses of investigators, adjust-
ers, and field men, rents, stationery, telegraph and telephone charges,
postage, salaries and expenses of office employees, home office expenses,
and all otter payments made on account of such injuries, whether such
payments are allocated to specific claims or are unallocated; (3) the
number of suits being defended at the date as of which the statement
is made under policies written during said period, except suits in
which liability is not dependent upon negligence of the insured, and
a charge of seven hundred and fifty dollars for each suit; (4) the
number of deaths for which the insured are liable without proof of
negligence, covered by policies written during said period, and not
paid for at the date as of which the statement is made and a charge
of the amount necessary to pay for such deaths; ,(5) the number of
unpaid claims at the date as of which the statement is made on account
of non-fatal injuries for which the insured are liable without proof
of negligence, covered by policies -written diiring said period, and a
charge equal to the present value of the estimated future payments;
(6) the loss ratio determined from the foregoing as to each year sepa-
rately using as the divisor the earned premiums shown in item (1)
and as the dividend the amount of payments shown in item (2) plus
the amounts charged in items (3), (4) and (5); (7) the number-of
suits being defended at the date as of which the statement is made
under policies written more than ten years prior to such date, except
suits in which liability is not dependent upon negligence of the in-
sured; (8) the number of deaths for which the insured are liable
without proof of negligence, covered by policies written more than ten
years prior to the date as of which the statement is made, and not paid
for at such date; (9) the number of unpaid claims at the date as of
which the statement is made on account of the non-fatal injuries for
which the insured are liable without proof of negligence, covered by
policies written more than ten years prior to such date. All unallo-
cated payments- in item (2) made in. a given calendar year subsequent
to the first four years in which a corporation has been issuing such
policies shall be distributed as follows: Thirty-five per centum shall
be charged to the policies written in that year, forty per centum to the
policies written in the preceding year, ten per centum to the policies
written in the second year preceding, ten per centum to the policies
written in the third year preceding, and five per centum to the policies
written in the fourth year preceding, and such payments made in the