Tex. Ins. Code § 823.306
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
If an affiliate is valued using the basis provided by Section 823.302(2)(A) and the books of the affiliate are not audited at the time the valuation is included in the insurer's annual statement, the insurer, as soon as possible after an audit of those books, shall report and explain any difference between the value of the affiliate reported in the insurer's annual statement and the value determined by the audit.
Tex. Ins. Code § 823.306