Each life insurance company shall, at the time of its annual statement, submit a separate annual statement for the business of its separate accounts. This statement shall be in the form prescribed by the Department, and shall include details as to all of the income, disbursements, assets and liability items associated with any separate account. The Department may, in addition, require of a company from time to time such other statements concerning the business of its separate accounts as the Department may deem necessary.
31 Pa. Code § 85.26