Any ceding insurer must report in its annual statement all funds withheld and deposit funds established pursuant to contracts of ceded reinsurance. Ceding insurers must report this and related information as required by reporting rules established by the National Association of Insurance Commissioners.
Deposits and funds withheld under reinsurance treaties
24-A M.R.S. § 732, under KINDS OF INSURANCE; LIMITS OF RISK; REINSURANCE.
24-A M.R.S. § 732