Hawaii Administrative Rules
Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS
Chapter 169 - ACTUARIAL OPINION AND MEMORANDUM
Subchapter 3 - INSURANCE COMPANIES, MUTUAL BENEFIT SOCIETIES, AND FRATERNAL BENEFIT SOCIETIES AUTHORIZED AS ACCIDENT AND HEALTH OR SICKNESS INSURERS
Section 16-169-17 - Statement of actuarial opinion

All health insurance companies, including accident and health or sickness insurers, mutual benefit societies, fraternal benefit societies, and health maintenance organizations, and other health insurers shall prepare the Statement of Actuarial Opinion in accordance with the NAIC's annual statement instructions following the practices and procedures prescribed by the NAIC's Accounting Practices and Procedures manuals.