N.M. Admin. Code § 13.2.5.11
Current through Register Vol. 35, No. 24, December 23, 2024
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 superintendent. The financial statement shall be comparative, presenting the amounts as of December 31 of the current year and the amounts as of the immediately preceding December 31. The comparative data may be omitted in the first year in which an insurer is required to file an audited financial report.
N.M. Admin. Code § 13.2.5.11