Each domestic insurer shall keep at its principal place of business in this state the following records of its assets, transactions, and affairs:

1. (1) items specified in AS 21.69.390(d);
2. (2) vouchers and affidavits required under AS 21.69.400;
3. (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. (4) if applicable,

   1. (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;
   2. (B) a detailed record of the deposits required under AS 21.09.090(b); and
   3. (C) documentation to support a filing made under AS 21.09.210.

(Eff. 10/21/92, Register 124; am 11/21/2004, Register 172)

Authority: AS 21.06.090, AS 21.69.390