Each licensed financial guaranty insurance corporation shall establish and maintain an unearned premium reserve calculated in accordance with the accounting requirements of the National Association of Insurance Commissioners Accounting Practices and Procedures Manual, version effective January 1, 2001, and subsequent revisions.
Conn. Gen. Stat. § 38a-92e
( P.A. 93-136, S. 6; P.A. 00-30, S. 8, 14.)