{"data":{"id":"us-dc/d.c.-code-31-3932.13","jurisdiction":"us-dc","citation":"D.C. Code § 31-3932.13","heading":"Discount on reserves; report on reserves.","body":"(a)\nAn SPFC may discount its reserves at discount rates as approved by the Commissioner.\n\n(b)\nAn SPFC shall file annually an actuarial opinion on reserves provided by an approved independent actuary.","path":["Title 31. Insurance and Securities.","Chapter 39A. Captive Insurance Companies (2004).","Subchapter II. Special Purpose Financial Captive Insurance Companies."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/31-3932.13","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"40af8fff45199274e205f60af3039263c6138ec7f447f8ec5df453158c155ba2","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-31-3932.12","next":"us-dc/d.c.-code-31-3932.14"},"notice":"GroundRules: Original legal text. Not legal advice."}