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Each domestic insurer shall keep at its principal place of business in this state the following records of its assets, transactions, and affairs:
(1) items specified in AS 21.69.390 (d);
(2) vouchers and affidavits required under AS 21.69.400 ;
(3) documentation that substantiates the information provided on reinsurance and the business activities conducted in each state as part of a filing made under AS 21.09.200 , 21.09.205 or 3 AAC 21.400; and
(4) if applicable,
(A) a detailed trial balance that reconciles the items comprising the balance of a control account included in the general ledger account, as shown in a filing made under AS 21.09.200 or 21.09.205;
(B) a detailed record of the deposits required under AS 21.09.090 (b); and
(C) documentation to support a filing made under AS 21.09.210 .
History: Eff. 10/21/92, Register 124; am 11/21/2004, Register 172
Authority: AS 21.06.090
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Last modified 7/05/2006