Virginia Administrative Code
Title 14 - INSURANCE
Agency 5 - STATE CORPORATION COMMISSION, BUREAU OF INSURANCE
Chapter 370 - RULES GOVERNING GROUP SELF-INSURERS OF LIABILITY UNDER THE VIRGINIA WORKERS' COMPENSATION ACT
Section 14VAC5-370-80 - Filing of reports
Each association shall file annually with the commission on or before March 1, of each year an annual statement showing its financial operations and condition for the most recently completed calendar year. The commission, for good cause, may extend the time for filing the annual statement by not more than 60 days. In addition, each association shall furnish a copy of an audited report of its financial operations and conditions prepared by an independent certified public accountant within six months of the end of the association's fiscal period.
The annual statement shall contain a report in detail of the association's assets, liabilities, revenues and disbursements during the year, and all other information which the commission may deem necessary to secure a full and accurate knowledge of the financial affairs and condition of the association.
The commission may prescribe the form of the annual statement and of any necessary schedules and exhibits. In addition to the annual statement, the commission may require any association to file timely additional financial information, including interim financial reports.
Statutory Authority
§§ 12.1-13 and 65.2-802 of the Code of Virginia.