3 AAC 21.460. Records of domestic insurer required

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

History: Eff. 10/21/92, Register 124; am 11/21/2004, Register 172

Authority: AS 21.06.090

AS 21.69.390

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