(a) Each insurer writing credit life insurance and credit accident and health insurance shall maintain statistics on a calendar year basis, and submit them to the superintendent by July 1st each year for the previous calendar year. The experience shall reflect direct business. For each experience unit the following shall be supplied:

1. (1) gross premiums received;
2. (2) refunds of premium on terminated insurance;
3. (3) beginning and ending value of the refund liability;
4. (4) earned premiums;
5. (5) interest required on advance premiums and/or any active life reserves;
6. (6) number and amount of claims paid;
7. (7) increase in claim reserve;
8. (8) claims incurred;
9. (9) reserve increases other than paragraphs (3) and (7) of this subdivision;
10. (10) commissions;
11. (11) fees and other allowances;
12. (12) dividends and experience rating refunds;
13. (13) mean amount of life insurance in force;
14. (14) mean number of individual policies in force during the calendar year; and

15. (15) number of accident and health claims on which first payment for any claim was made during the calendar year.

    For each paragraph the statistic shall be submitted separately by rate basis. Rate classes shall be determined by varying age restrictions, extent of underwriting, and presence of a preexisting condition exclusion.