Accounting Requirements. No insurer subject to this section shall, for reinsurance ceded, reduce any liability or establish any asset in any financial statement filed with the commissioner if, by the terms of the reinsurance agreement, in substance or effect, any of the conditions in paragraphs (a) to (k) exist:
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Samples: www.revisor.mn.gov, www.revisor.mn.gov, www.revisor.mn.gov