23 CAR § 29-102. Annual reporting requirements

(a)(1) An association captive insurance company and an industrial insured group doing business in this state shall quarterly and annually submit to the Insurance Commissioner a report of its financial condition, verified by oath of two (2) of its executive officers. (2) The report shall be that required by Arkansas Code § 23-63-216(a). (b)(1) A pure captive insurance company, sponsored captive insurance company, industrial insured captive insurance company, or producer reinsurance captive insurance company doing business in this state shall annually submit to the commissioner a report of its financial condition, verified by oath of two (2) of its executive officers. (2) The report shall be that prescribed by the commissioner as "Captive Annual Statement”.