ARM 6.6.1317. PROXY STATEMENTS--RESTATEMENT OF ASSETS AND ACCOUNTS

If action is to be taken with respect to the restate- ment of any asset, capital, or surplus of the insurer, the proxy statement shall furnish the following information: (1) The nature of the restatement and the date as of which it is to be effective; (2) A brief outline of the reasons for the restatement and for the selection of the particular effective date; (3) The name and amount of each account affected by the restatement and the effect of the restatement on each affected account.