Okla. Stat. tit. 36, § 36-311A.5: Contents of annual audited financial report

A. The annual audited financial report shall report the

financial position of the insurer as of the end of the most recent

calendar year and the results of its operations, cash flows, and

changes in capital and surplus for the year then ended in conformity

with statutory accounting practices prescribed, or otherwise

permitted, by the Department of Insurance of the state of domicile.

B. The annual audited financial report shall include the

following:

1. Report of independent certified public accountant;

2. Balance sheet reporting admitted assets, liabilities,

capital, and surplus;

3. Statement of operations;

4. Statement of cash flows;

5. Statement of changes in capital and surplus;

6. Notes to financial statements. These notes shall be those

required by the appropriate NAIC Annual Statement Instructions and

the NAIC Accounting Practices and Procedures Manual. The notes

shall include a reconciliation of differences, if any, between the

audited statutory financial statements and the annual statement

filed pursuant to Section 311 of Title 36 of the Oklahoma Statutes

with a written description of the nature of these differences; and

7. The financial statements included in the audited financial

report shall be prepared in a form and using language and groupings

substantially the same as the relevant sections of the annual

statement of the insurer filed with the Commissioner, and the

financial statement shall be comparative, presenting the amounts as

of December 31 of the current year and the amounts as of the

immediately preceding December 31. However, in the first year in

which an insurer is required to file an audited financial report,

the comparative data may be omitted.