Section 26-47-108 - Books and records; reinsurance intermediary managers(a) For at least ten (10) years after expiration of each contract of reinsurance transacted by the reinsurance intermediary manager, the reinsurance intermediary manager shall keep a complete record for each transaction showing: (i) The type of contract, limits, underwriting restrictions, classes or risks and territory;(ii) Period of coverage, including effective and expiration dates, cancellation provisions and notice required of cancellation and disposition of outstanding reserves on covered risks;(iii) Reporting and settlement requirements of balances;(iv) Rates used to compute the reinsurance premium;(v) Names and addresses of reinsurers;(vi) Rates of all reinsurance commissions, including the commissions on any retrocessions handled by the reinsurance intermediary manager;(vii) Related correspondence and memoranda;(viii) Proof of placement;(ix) Details regarding retrocessions handled by the reinsurance intermediary manager, as permitted by W.S. 26-47-110(d), including the identity of retrocessionaires and percentage of each contract assumed or ceded;(x) Financial records, including but not limited to, premium and loss accounts; and(xi) When the reinsurance intermediary manager places a reinsurance contract on behalf of a ceding insurer: (A) Directly from any assuming reinsurer, written evidence that the assuming reinsurer has agreed to assume the risk; or(B) If placed through a representative of the assuming reinsurer, other than an employee, written evidence that the reinsurer has delegated binding authority to the representative.(b) The reinsurer shall have access and the right to copy all accounts and records maintained by the reinsurance intermediary manager related to its business in a form usable by the reinsurer.