Rule 6.6.6815 - FINANCIAL STATEMENTS(1) The financial statements which must be filed annually with the commissioner must include the following: (b) statement of gain or loss from operations;(c) statement of changes in financial position;(d) statement of changes in capital paid up, gross paid in and contributed surplus and unassigned funds (surplus); and(e) notes to the financial statements.(2) The notes to the financial statement shall be those required by generally accepted accounting principles, and shall include: (a) a reconciliation of differences, if any, between the audited financial report and the statement or form filed with the commissioner; and(b) a summary of ownership and relationship of the company and all affiliated corporations or companies insured by the captive.NEW, 2002 MAR p. 171, Eff. 2/1/02; AMD, 2005 MAR p. 2448, Eff. 12/9/05; AMD, 2011 MAR p. 2516, Eff. 11/26/11.33-28-206, MCA; IMP, 33-28-107, MCA;