The financial statements required by Section 12640.16(a) of the Insurance Code and quarterly statements with complete schedules shall be furnished on the form of financial statements prescribed for use by fire and casualty insurers; except that the unearned premium reserves, the contingency reserves, and the loss reserves required by Sections 12640.16(b), 12640.04 and 12640.16(c), respectively, of the Insurance Code shall be shown in accordance with the provisions of said sections of the Insurance Code and Sections 2513, 2514 and 2515 hereof.
Cal. Code Regs. Tit. 10, § 2510.1