ARM 6.6.6815. FINANCIAL STATEMENTS

(1) The financial statements which must be filed annually with the commissioner must include the following: (a) balance sheet; (b) statement of gain or loss from operations; (c) statement of changes in financial position; (d) statement of changes in capital paid up, gross paid in and contributed surplus and unassigned funds (surplus); and (e) notes to the financial statements. (2) The notes to the financial statement shall be those required by generally accepted accounting principles, and shall include: (a) a reconciliation of differences, if any, between the audited financial report and the statement or form filed with the commissioner; and (b) a summary of ownership and relationship of the company and all affiliated corporations or companies insured by the captive.