General Requirements. To permit the Commissioner to review the basis of prima facie premium rates and the basis of premium rates being charged on the case method, each insurer writing credit involuntary unemployment benefit insurance shall: Maintain statistics relating to the insurer's Maryland business; and File the statistics with the Commissioner in the form required by the Commissioner. Case Filing Requirements. An insurer shall file with the Commissioner the statistics: For each account that has qualified as a case for the 2 most recent policy years, not later than 120 days after the end of the second calendar year to which the statistics relate; and For all other business, including new cases, not later than June 30 following the close of the calendar year to which the statistics relate. Each insurer writing credit involuntary unemployment benefit insurance also shall file with the Commissioner: Notice of each account that is a new case; The identity of the creditor for each new case, including: The corporate name of the creditor; Any “trading as” name used by the creditor; The address and phone number of the creditor; and The name of a contact person for insurance matters at the creditor; and The statistics for the most recent calendar year, certified by a responsible officer of the insurer, that would have been required under this regulation if the new case had been a case for each of the 2 most recent policy years. An insurer shall file the information on a new case with the Commissioner not later than the June 30 following the close of the calendar year in which the account became a new case. Use of Code Numbers. In filing the information required by this section, an insurer may use a code number instead of the name and address of a creditor. If an insurer uses a code number instead of the name and address of a creditor, the insurer shall submit a separate list that identifies the name and address of each creditor with the creditor's code number. The list that identifies the name and address of each creditor with the creditor's code number is confidential commercial information under State Government Article, §10-617(d), Annotated Code of Maryland. Reports required under §B(1)(b) of this regulation shall be submitted on a calendar year basis. All reports, both those on a calendar year basis and those on the case method, shall be submitted separately for: Each class of business; Each premium payment method, single premium or monthly premium; Each plan of benefits; Single credit involuntary unemployment benefit insurance and joint credit involuntary unemployment benefit insurance; and Family leave. Every report filed with the Commissioner shall contain the following information: Gross premiums written; Refunds of premiums on terminated insurance; Net premiums written; Unearned premium reserve at beginning of period; Unearned premium reserve at end of period; Earned premiums, which equal §E(1) of this regulation minus §E(2) of this regulation, minus the result of §E(5) of this regulation minus §E(4) of this regulation; Earned premiums at prima facie; Claims paid; Claim reserve at beginning of period; Claim reserve at end of period; Claims incurred, which equal §E(8) of this regulation plus the result of §E(10) of this regulation minus §E(9) of this regulation; Loss ratio, which equals §E(11) of this regulation divided by §E(6) of this regulation; Prima facie loss ratio, which equals §E(11) of this regulation divided by §E(7) of this regulation, rounded to two decimal places; Dividends and experience rating refunds; All other commissions, compensation, and remuneration to creditors or insurance producers; Total of §E(14) and (15) of this regulation; Ratio of §E(16) of this regulation divided by §E(3) of this regulation; and Combined ratio, which equals the sum of §E(12) of this regulation and §E(17) of this regulation. Every statistical report shall be certified by a responsible officer of the insurer and shall be accompanied by a statement certified by the president or other responsible officer of the insurer that the insurer has not paid or credited or provided commission as defined in this chapter in excess of the applicable maximum amounts specified in Regulation .15 of this chapter.