NAC693A.440. Restatements of accounts.

If action is to be taken with respect to the restatement of an asset, capital or surplus account of the insurer, the following information must be furnished:

     1. The nature of the restatement and the date on which it is to become effective.

     2. A brief outline of the reasons for the restatement and for the selection of the particular effective date.

     3. The name and amount of each account affected by the restatement and the effect of the restatement thereon.

     [Comm’r of Insurance, Schedule A item 13, eff. 5-13-72]