Okla. Stat. tit. 36, § 36-5105: Records of transactions

A. For at least ten (10) years after the expiration of each

contract of reinsurance transacted by an RB, the RB shall keep a

complete record for each transaction showing:

1. The type of contract, limits, underwriting restrictions,

classes or risks and territory;

2. Period of coverage, including effective and expiration

dates, cancellation provisions and notice required of cancellation;

3. Reporting and settlement requirements of balances;

4. Rate used to compute the reinsurance premium;

5. Names and addresses of assuming reinsurers;

6. Rates of all reinsurance commissions, including, but not

limited to, the commissions on any retrocessions handled by the RB;

7. Related correspondence and memoranda;

8. Proof of placement;

9. Details regarding retrocessions handled by the RB, including

the identity of retrocessionaires and percentage of each contract

assumed or ceded;

10. Financial records, including but not limited to, premium

and loss accounts; and

11. If the RB procures a reinsurance contract on behalf of a

licensed ceding insurer:

a. directly from any assuming reinsurer, written evidence

that the assuming reinsurer has agreed to assume the

risk, or

b. if placed through a representative of the assuming

reinsurer, other than an employee, written evidence

that such reinsurer has delegated binding authority to

the representative.

B. The insurer shall have access and the right to copy and

audit all accounts and records maintained by the RB related to its

business in a form usable by the insurer.