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- Chapter 733. Accounting and Investments
- Accounting
ORS 733.140 Disallowance of "Wash" Transactions
Library | Oregon Statutes |
Edition | 2023 |
Currency | Current through legislation effective January 1, 2024 |
Year | 2023 |
Citation | ORS 733.140 |
(1) The Director of the Department of Consumer and Business Services shall disallow as an asset or as a credit against liabilities any reinsurance found by the director after a hearing thereon to have been arranged for the purpose principally of deception as to the ceding insurer's financial condition as of the date of any financial statement of the insurer. Without limiting the general purport of the foregoing provision, reinsurance of any substantial part of the insurer's outstanding risks contracted for in fact within four months prior to the date of any such financial statement and canceled in fact within four months after the date of such statement, or reinsurance under which the reinsurer bears no substantial insurance risk or substantial risk of net loss to itself, shall prima facie be deemed to have been arranged for the purpos...
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