Source: https://code.dccouncil.us/dc/council/code/sections/31-303.html
Timestamp: 2019-04-20 22:35:09+00:00

Document:
D.C. Law Library - § 31–303. Contents of annual audited financial report.
↪ Chapter 3. Annual Audited Financial Reports.
↪ § 31–303. Contents of annual audited financial report.
§ 31–302. General requirements for filing audited financial reports and audit committee appointments; extensions.
§ 31–304. Designation of independent certified public accountant.
§ 31–303. Contents of annual audited financial report.
(7) 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 Mayor, and the financial statement shall be comparative, presenting the amounts as of December 31st of the current year and the amounts as of the immediately preceding December 31st. However, in the first year in which an insurer is required to file an audited financial report, the comparative data may be omitted.
This section is referenced in § 31-301 and § 31-307.
For temporary amendment of section, see § 6(a) of the Insurance Omnibus Emergency Amendment Act of 1995 (D.C. Act 11-48, May 15, 1995, 42 DCR 2544) and § 5(a) of the Insurance Omnibus Congressional Recess Emergency Amendment Act of 1995 (D.C. Act 11-97, July 19, 1995, 42 DCR 3844).
For temporary (225 day) amendment of section, see § 5(a) of Insurance Omnibus Temporary Amendment Act of 1995 (D.C. Law 11-36, September 8, 1995, law notification 42 DCR 5305).

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