§ 26-3-304 — Contents of annual audited financial report

(a) The annual audited financial report shall report the
financial position of the insurer as of the end of the most
recent calendar year and the results of its operations, cash
flows and changes in capital and surplus for that year in
conformity with statutory accounting practices prescribed or
permitted by the department of insurance of the state of
domicile.
(b) The annual audited financial report shall include the
following:
(i) Report of an independent certified public
accountant;
(ii) Balance sheet reporting admitted assets,
liabilities, capital and surplus;
(iii) Statement of operations;
(iv) Statement of cash flows;
(v) Statement of changes in capital and surplus;
(vi) Notes to financial statements. The notes shall
be those required by the appropriate National Association of
Insurance Commissioners' annual statement instructions and the
most recent National Association of Insurance Commissioners'
accounting practices and procedures manual. The notes shall
include:
(A) A reconciliation of differences, if any,
between the audited statutory financial statements and the
annual statement filed pursuant to W.S. 26-3-123 with a written
description of the nature of these differences;
(B) Repealed By Laws 2001, Ch. 9, § 2.
(vii) The financial statements included in the
audited financial report shall be prepared in a form and using
language and groupings substantially the same as the relevant
sections of the annual statement of the insurer filed with the
commissioner. The financial statement shall be comparative,
presenting the amounts as of December 31 of the current year and
the amounts as of the immediately preceding December 31.