Section 18.07.05.012 - DIRECTOR'S AUTHORITY01.Determination of Financial Condition. For the purposes of making a determination of an insurer's financial condition under this rule, the Director may:a. Disregard any credit or amount receivable resulting from transactions with a reinsurer which is insolvent, impaired or otherwise subject to a delinquency proceeding;b. Make appropriate adjustments, including disallowance, to asset values attributable to investments in or transactions with parents, subsidiaries, or affiliates, consistent with the NAIC Accounting Policies and Procedures Manual, state laws, and regulations;c. Refuse to recognize the stated value of accounts receivable if the ability to collect receivables is highly speculative in view of the age of the account or the financial condition of the debtor;d. Increase the insurer's liability in an amount equal to any contingent liability, pledge, or guarantee not otherwise included if there is a substantial risk that the insurer will be called upon to meet the obligation undertaken within the next twelve (12) month period.02.Issuance of Order. If the Director determines that the continued operation of the insurer licensed to transact business in this state may be hazardous to the policyholders or creditors or to the general public, then the Director may, upon a determination, issue an order requiring the insurer to: a. Reduce the total amount of present and potential liability for policy benefits by reinsurance;b. Reduce, suspend or limit the volume of business being accepted or renewed;c. Reduce general insurance and commission expenses by specified methods;d. Increase the insurer's capital and surplus;e. Suspend or limit the declaration and payment of dividend by an insurer to its stockholders or to its policyholders;f. File reports in a form acceptable to the Director concerning the market value of an insurer's assets;g. Limit or withdraw from certain investments or discontinue certain investment practices to the extent the Director deems necessary;h. Document the adequacy of premium rates in relation to the risks insured; i. File, in addition to regular annual statements, interim financial reports on the form adopted by the NAIC or in such format as promulgated by the Director;j. Correct corporate governance practice deficiencies and adopt and utilize governance practices acceptable to the Director;k. Provide a business plan to the Director in order to continue to transact business in the state; or l. Adjust rates for any non-life insurance product written by the insurer that the Director considers necessary to improve the financial condition of the insurer.03.Hearing. Any insurer subject to an order under Subsection 012.02 may request a hearing to review that order pursuant to Title 41, Chapter 2, Idaho Code.Idaho Admin. Code r. 18.07.05.012