Liabilities reported on page 3 of the annual statement and on corresponding sheets of quarterly statements shall reflect the same basis of computation utilized to compute liabilities in the last filed report of examination.

Author: Commissioner of Insurance

Statutory Authority: Code of Ala. 1975, §§27-2-17, 27-3-26.

History: New Rule: February 15, 1977; effective February 25, 1977. Revised: December 22, 2004; effective January 1, 2005. Filed with LRS December 22, 2004. Rule is not subject to the Alabama Administrative Procedure Act.