Alaska Administrative Code
Title 3 - Commerce, Community, and Economic Development
Part 2 - Division of Insurance
Chapter 21 - Insurer - Financial
Article 3 - Record and Financial Reporting
3 AAC 21.460 - Records of domestic insurer required
Universal Citation: 3 AK Admin Code 21.460
Current through February 24, 2025
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.
Authority:AS 21.06.090
AS 21.69.390
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