19 Miss. Code. R. 5-4.11.6
Separate accounts shall be maintained by the Pool Administrator covering transactions for each policy year based on the information provided by Servicing Carriers pursuant to the Reinsurance Agreements. The operating deficit or surplus of a policy year shall be the net of premiums earned and losses and expenses incurred with respect to policies issued during the calendar year corresponding to the policy year, reduced by administrative and other expenses paid and accrued during the calendar year corresponding to the policy year and increased by investment income attributed to the policy year. Investment income on funds of the Pool, except funds held pursuant to Article II, shall be apportioned among policy years based on the relationship which a given policy year's funds available for investment bears to all policy years' funds available for investment.
The Pool Administrator shall prepare and deliver to each Member an annual report of each policy year's transactions during the preceding calendar year and the Member's proportion of each policy year's deficit or surplus from operations.
19 Miss. Code. R. 5-4.11.6