§ 31–204. Required annual financial statements of companies or associations — Foreign companies or associations.

The financial statements of insurance companies or associations, required hereby to be filed annually with the Commissioner of Insurance and Securities [Commissioner of the Department of Insurance, Securities, and Banking], shall set forth specifically the assets, liabilities, and conduct of the affairs within the United States of companies or associations organized outside of the territorial limits of the United States, and such statement shall be verified under oath by the manager and assistant manager or other proper officers of such companies or associations within the United States; and so much of this chapter as requires the publication of annual statements shall only extend to the statements respecting the affairs of such foreign companies or associations within the United States.