Level from financial statements compiled by and purchased from SNL Financial, Table Liabilities, line 28, Total Liabilities, less Asset Valuation Reserve, line 24.1, and Interest Maintenance Reserve, line 9.4. Unadjusted flow is the change in the level less FOF Section estimate of capital gains (losses) on corporate equities in Separate Accounts; data for the most recent ten years show no significant seasonality.