An insurer may apply in writing to the director for approval to file consolidated or combined audited financial statements instead of separate audited financial statements if the insurer is part of a group of insurance companies that uses a pooling or 100 percent reinsurance agreement that affects the solvency and integrity of the insurer's reserves and the insurer cedes all of its direct and assumed business to the pool. If approval is granted, a columnar consolidating or combining worksheet must be filed with the annual audited financial report showing
3 AAC 21.725 - Consolidated or combined audits
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