40 Pa. Stat. § 74
In lieu of the valuation of the reserves required in sections 301 and 301.1 of this act of any foreign or alien company, the Insurance Commissioner may accept any valuation made, or caused to be made, by the insurance supervisory official of any state or other jurisdiction when such valuation complies with the minimum standard provided insections 301 and 301.1 of this act and if the official of such state or jurisdiction accepts as sufficient and valid for all legal purposes the certificate of valuation of the Insurance Commissioner when such certificate states the valuation to have been made in a specified manner according to which the aggregate reserves would be at least as large as if they had been computed in the manner prescribed by the law of that state or jurisdiction. Each such company shall furnish to the Insurance Commissioner, on or before the first day of March in each year, a certificate from the proper officer of such State, or jurisdiction, setting forth the value of all the policies and contracts of the company in force on the previous thirty-first day of December. Any such company failing to furnish such certificate shall be required to make a full detailed list of policies to the Insurance Commissioner, and shall be liable for all charges and expenses resulting from the failure to furnish said certificate.
40 P.S. § 74