Wisconsin Administrative Code
Office of the Commissioner of Insurance
Chapter Ins 9 - Defined Network Plans
Subchapter II - Financial Standards for Health Maintenance Organizations or Limited Service Health Organizations
Section Ins 9.10 - Receivables from affiliates

A receivable, note or other obligation of an affiliate to a health maintenance organization insurer and limited service health organization insurer shall be valued at zero by the insurer for all purposes including, but not limited to, the purpose of reports or statements filed with the office, unless the commissioner specifically approves a different value. The different value shall be not more than the amount of the receivable, note or other obligation which is fully secured by a security interest in cash or cash equivalents held in a segregated account or trust.