They often refer to fixed maturity securities, available-for-sale.
If you have a (like "104-2025-023"), I can identify the exact report instantly. 2024 Inspection KPMG LLP - PCAOB
These figures are audited by firms including KPMG, which has recently faced inspection reports showing Part I.A deficiencies.
The numbers and 436086 appear frequently in financial data filings, specifically within lists of securities, in documents related to Federal Deposit Insurance Corporation (FDIC) filings, Brown Advisory Growth Equity Funds , and SPDR S&P 500 ETF Trust annual reports. These figures represent the unrealized appreciation/depreciation or the fair value of specific investment assets (e.g., trust preferred corporate securities, mortgage-backed securities) in U.S. dollars.
Regarding a "proper report" on these figures in the context of the , these numbers are found in audited financial statements where auditors state their compliance with PCAOB standards.