KRS 304.8-110: Inventory -- Certificate.

(1) The commissioner may at any time inventory assets on deposit as to any insurer.

Upon request of the insurer the commissioner shall make an inventory at the

insurer's expense, and shall furnish the insurer a copy thereof. All inventories shall

be made in th e presence of the commissioner and two (2) representatives of the

insurer designated for the purpose by its board of directors.

(2) Upon request, the commissioner shall give to any insurer depositing assets a

certificate thereof describing the assets and s etting forth their par value, if any, and

their value, which valuation shall be determined by the commissioner.