20 CSR 200-1.030 - Financial Statement and Electronic Filing
(1) Each health services corporation, health
maintenance organization (HMO), stock or mutual life insurance company,
assessment or stipulated premium plan life insurance company, fraternal benefit
society, stock or mutual insurance company other than life, Chapter 383
assessment company, reciprocal and eligible surplus lines insurer, and each
accredited or qualified reinsurer shall file a sworn annual statement on or
before March 1 of each year, for its business and affairs for the year ended
the next previous December 31, in accordance with the National Association of
Insurance Commissioners (NAIC) Annual Statement Blank and the instructions for
it, or in accordance with any other form as the director expressly permits to
the entity. This statement also shall be prepared in accordance with the
applicable accounting standards or principles approved by the NAIC, published
in the Accounting Practices and Procedures Manual, Valuation of
Securities or Examiner's Handbook, or a combination
of these, except where the applicable provisions of Chapters 354 and 374-385,
RSMo, or other specific rules expressly provide otherwise.
(A) For entities domiciled in Missouri, one
(1) signed original and one (1) hard copy of the annual statement shall be
filed with the Missouri department's office in Jefferson City and one (1) hard
copy shall be filed with the NAIC's Kansas City office; provided, however, that
for domiciled companies doing business in seventeen (17) or more states, for
life and health insurers writing fifty (50) million dollars or more in gross
premium, and for property and casualty insurers writing thirty (30) million
dollars or more in gross premium, an additional hard copy also shall be filed
with the NAIC's office in Kansas City, Missouri, but only upon the written
request of the NAIC. The annual statements should be signed by officers of the
company as required by applicable Missouri law.
(B) Each entity, whether foreign or domestic,
shall file electronically all annual statement information with the NAIC's
office in Kansas City, Missouri. The electronic filing shall be prepared under
the NAIC's guidelines.
(2) Each health services corporation, HMO,
stock or mutual life insurance company, assessment or stipulated premium plan
life insurance company, fraternal benefit society, stock or mutual insurance
company other than life, Chapter 383 assessment company, and reciprocal and
eligible surplus lines insurer shall file, in addition to the sworn annual
statement required in section (1), three (3) quarterly statements for its
business and affairs for the quarters ending, respectively, the next previous
March 31, June 30 and September 30, in accordance with the NAIC Quarterly
Statement Blank and the instructions for it, or in accordance with any other
forms as the director expressly permits to the entity.
(A) For entities domiciled in Missouri, one
(1) signed original and one (1) hard copy of each quarterly statement shall be
filed with the Missouri department's office in Jefferson City and one (1) hard
copy shall be filed with the NAIC's Kansas City office; provided, however, that
for domiciled companies doing business in seventeen (17) or more states, for
life and health insurers writing fifty (50) million dollars or more in gross
premium, and for property and casualty insurers writing thirty (30) million
dollars or more in gross premium, an additional hard copy also shall be filed
with the NAIC's office in Kansas City, Missouri, but only upon the written
request of the NAIC. The quarterly statements should be signed by three (3)
officers of the company.
(B) Each
entity, whether foreign or domestic, shall file electronically all quarterly
statement information with the NAIC's office in Kansas City, Missouri. The
electronic filing shall be prepared under the NAIC's guidelines.
(3) To the extent a hard copy is
required by this rule to be filed with the Missouri Department of Commerce and
Insurance, such filings for the respective quarters shall be mailed on or
before May 15, August 15, and November 15 of each year.
(4) This rule will apply to filing of the
annual and quarterly statements and electronic filings beginning with the year
ending December 31, 1992, to be filed by March 1, 1993, as well as all future
years.
Notes
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