(a) Each insurer writing credit unemployment insurance shall maintain statistics for credit unemployment insurance, subject to call by the Superintendent of Financial Services from time to time, on a policy-year basis, or calendar-year basis at the option of the insurer, for group policies and on a calendar-year basis for individual policies, separately for direct business and reinsurance assumed:

1. (1) gross premiums received;
2. (2) refunds of premium on terminated insurance;
3. (3) increase in unearned premium reserve;
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 insurance in force;
14. (14) mean number of individual policies in force during the calendar year; and
15. (15) number of claims on which first payment for any claim was made during the calendar year. Statistics shall be maintained in the same categories as indicated in paragraphs (1) through (12) of this subdivision for reinsurance ceded.