18 Del. Admin. Code § 401-23.0
Current through Register Vol. 28, No. 5, November 1, 2024
Section 401-23.0 - Item 13. Restatement of Accounts23.1 If action is to be taken with respect to the restatement of any asset, capital, or surplus of the insurer, furnish the following information: 23.1.1 State the nature of the restatement and the date as of which it is to be effective.23.1.2 Outline briefly the reasons for the restatement and for the selection of the particular effective date.23.1.3 State the name and amount of each account affected by the restatement and the effect of the restatement thereon.18 Del. Admin. Code § 401-23.0