Goto Section: 32.11 | 32.13 | Table of Contents
Revised as of January 19, 2021
Goto Year:2020 |
§ 32.12 Records.
(a) The company's financial records shall be kept in accordance with
generally accepted accounting principles to the extent permitted by
this system of accounts.
(b) The company's financial records shall be kept with sufficient
particularity to show fully the facts pertaining to all entries in
these accounts. The detail records shall be filed in such manner as to
be readily accessible for examination by representatives of this
(c) The Commission shall require a company to maintain financial and
other subsidiary records in such a manner that specific information, of
a type not warranting disclosure as an account or subaccount, will be
readily available. When this occurs, or where the full information is
not otherwise recorded in the general books, the subsidiary records
shall be maintained in sufficient detail to facilitate the reporting of
the required specific information. The subsidiary records, in which the
full details are shown, shall be sufficiently referenced to permit
ready identification and examination by representatives of this
Goto Section: 32.11 | 32.13
Goto Year: 2020 |
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