If action is to be taken with respect to the restatement of an asset, capital, or surplus account of the insurer, all of the following information shall be furnished:

1. (1) The nature of the restatement and the date on which it is to be effective.
2. (2) A brief outline of the reasons for the restatement and for the selection of the particular effective date.
3. (3) The name and amount of each account effected by the restatement and the effect of the restatement thereon.