Section 3901.074 - Format of disclosure(A)(1) An insurer or insurance group shall have discretion regarding the format of its corporate governance annual disclosure.(2) The CGAD shall be prepared consistent with the rules adopted by the superintendent pursuant to section 3901.077 of the Revised Code regarding the required content of the CGAD and shall contain the material information necessary for the superintendent to gain an understanding of the insurer's or group's corporate governance structure, policies, and practices.(3) All documentation and supporting information shall be maintained and made available for examination upon request of the superintendent.(B) The superintendent may request additional information the superintendent considers material and necessary to provide a clear understanding of the insurer's or insurance group's corporate governance policies and the reporting or information system or controls implementing those policies.Added by 131st General Assembly File No. TBD, SB 273,§1, eff. 1/1/2017.