Financial reporting.

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  • (1)
    • (a) The receiver shall comply with all requirements for receivership financial reporting in this section and as may be specified by the commissioner by rule or ordered by the court within:
      • (i) 180 days after the day on which the receivership court enters an order of receivership; and
      • (ii) 45 days following each calendar quarter after the period specified in Subsection (1)(a)(i).
    • (b) The rule described in this Subsection (1) shall:
      • (i) comply with this section;
      • (ii) be made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act; and
      • (iii) require the receiver to file any financial report with the receivership court in addition to any other person specified in the rule.
    • (c) A financial report shall include, at a minimum, a statement of:
      • (i) the assets and liabilities of the insurer;
      • (ii) the changes in those assets and liabilities; and
      • (iii) all funds received or disbursed by the receiver during that reporting period.
    • (d) The receiver may qualify a financial report or provide notes to the financial statement for further explanation.
    • (e) The receivership court may order the receiver to provide any additional information as the receivership court considers appropriate.
  • (2) Each affected guaranty association shall file one or more reports with the liquidator:
    • (a)
      • (i) within 180 days after the day on which the receivership court enters an order of liquidation; and
      • (ii)
        • (A) within 45 days following each calendar quarter after the period described in Subsection (2)(a)(i); or
        • (B) at an interval:
          • (I) agreed to between the liquidator and the affected guaranty association; or
          • (II) required by the receivership court; and
    • (b) in no event less than annually.
  • (3) For good cause shown, the receivership court may grant:
    • (a) relief for an extension or modification of time to comply with Subsection (1) or (2); or
    • (b) such other relief as may be appropriate.




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