7.4. Recordkeeping: attribution of assets and liabilities to Long-Term Insurance Fund
7.4.1. Accounting and other records to be maintained
An Insurer must maintain adequate accounting and other records to identify
(1) the Contracts of Insurance attributed to a Long-Term Insurance Fund in accordance with PINS 7.2 (Attribution of contracts to a Long-Term Insurance Fund); and
(2) the assets, liabilities, revenues and expenses attributed to a Long-Term Insurance Fund in accordance with PINS 7.3 (Segregation of assets and liabilities).