{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/38.2-1305.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/38.2-1305.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/38.2-1305.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/38.2-1305.html"}],"law_id":78544,"edition_id":1,"section_id":78544,"structure_id":14762,"section_number":"38.2-1305","catch_line":"Voluntary reports","history":"Code 1950, \u00a7 38-23; 1952, c. 317, \u00a7 38.1-164; 1986, c. 562.","full_text":"Any insurer may elect to file with the Commission, in addition to the annual statement required by \u00a7 38.2-1300, a statement in condensed form of its financial condition as of the end of any calendar year or as of any other date. Any statement shall be signed by at least two of the principal officers of the insurer subject to \u00a7 38.2-1304. No insurer nor anyone on its behalf shall publish in any manner in this Commonwealth a statement purporting to show its financial condition if that statement does not correspond in substance with the verified statement last filed with the Commission by the insurer pursuant to \u00a7\u00a7 38.2-1300, 38.2-1301, or this section.","order_by":null,"text":{"0":{"id":281481,"text":"Any insurer may elect to file with the Commission, in addition to the annual statement required by \u00a7 38.2-1300, a statement in condensed form of its financial condition as of the end of any calendar year or as of any other date. Any statement shall be signed by at least two of the principal officers of the insurer subject to \u00a7 38.2-1304. No insurer nor anyone on its behalf shall publish in any manner in this Commonwealth a statement purporting to show its financial condition if that statement does not correspond in substance with the verified statement last filed with the Commission by the insurer pursuant to \u00a7\u00a7 38.2-1300, 38.2-1301, or this section.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14762,"edition_id":1,"name":"Annual Statements and Other Reports","identifier":"1","label":"article","depth":3,"order_by":1,"parent_id":13289,"metadata":{},"date_created":"2026-06-26 03:49:46","date_modified":"2026-06-26 03:49:46","permalink":{"id":211349,"object_type":"structure","relational_id":14762,"identifier":"1","token":"38.2\/13\/1","url":"\/38.2\/13\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13289,"edition_id":1,"name":"Reports, Reserves and Examinations, Insurance Holding Companies, Reinsurance Intermediaries, and Managing General Agents","identifier":"13","label":"chapter","depth":2,"order_by":1,"parent_id":12698,"metadata":{},"date_created":"2026-06-26 03:44:35","date_modified":"2026-06-26 03:44:35","permalink":{"id":211347,"object_type":"structure","relational_id":13289,"identifier":"13","token":"38.2\/13","url":"\/38.2\/13\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12698,"edition_id":1,"name":"Insurance","identifier":"38.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":210661,"object_type":"structure","relational_id":12698,"identifier":"38.2","token":"38.2","url":"\/38.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":81115,"structure_id":14762,"section_number":"38.2-1300","catch_line":"Annual statements","url":"\/38.2-1300\/","token":"38.2\/13\/1\/38.2-1300","metadata":false},{"id":85708,"structure_id":14762,"section_number":"38.2-1301","catch_line":"Additional reports","url":"\/38.2-1301\/","token":"38.2\/13\/1\/38.2-1301","metadata":false},{"id":63391,"structure_id":14762,"section_number":"38.2-1301.1","catch_line":"Material transaction disclosures","url":"\/38.2-1301.1\/","token":"38.2\/13\/1\/38.2-1301.1","metadata":false},{"id":76238,"structure_id":14762,"section_number":"38.2-1302","catch_line":"Extension of filing time","url":"\/38.2-1302\/","token":"38.2\/13\/1\/38.2-1302","metadata":false},{"id":78348,"structure_id":14762,"section_number":"38.2-1303","catch_line":"Printed forms to be filed by insurers; certificates to domestic insurers","url":"\/38.2-1303\/","token":"38.2\/13\/1\/38.2-1303","metadata":false},{"id":79510,"structure_id":14762,"section_number":"38.2-1304","catch_line":"False statements, reports, etc., deemed a Class 5 felony","url":"\/38.2-1304\/","token":"38.2\/13\/1\/38.2-1304","metadata":false},{"id":78544,"structure_id":14762,"section_number":"38.2-1305","catch_line":"Voluntary reports","url":"\/38.2-1305\/","token":"38.2\/13\/1\/38.2-1305","metadata":false},{"id":56521,"structure_id":14762,"section_number":"38.2-1306","catch_line":"Reports to be open to public inspection","url":"\/38.2-1306\/","token":"38.2\/13\/1\/38.2-1306","metadata":false},{"id":76602,"structure_id":14762,"section_number":"38.2-1306.1","catch_line":"Insurance companies' analyses confidential","url":"\/38.2-1306.1\/","token":"38.2\/13\/1\/38.2-1306.1","metadata":false}],"previous_section":{"id":79510,"structure_id":14762,"section_number":"38.2-1304","catch_line":"False statements, reports, etc., deemed a Class 5 felony","url":"\/38.2-1304\/","token":"38.2\/13\/1\/38.2-1304","metadata":false},"next_section":{"id":56521,"structure_id":14762,"section_number":"38.2-1306","catch_line":"Reports to be open to public inspection","url":"\/38.2-1306\/","token":"38.2\/13\/1\/38.2-1306","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/38.2-1305\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1952, chapter 317; in 1986, chapter 562.<\/p>","references":false,"refers_to":[{"id":81115,"section_number":"38.2-1300","catch_line":"Annual statements","order_by":null,"url":"\/38.2-1300\/"},{"id":85708,"section_number":"38.2-1301","catch_line":"Additional reports","order_by":null,"url":"\/38.2-1301\/"},{"id":79510,"section_number":"38.2-1304","catch_line":"False statements, reports, etc., deemed a Class 5 felony","order_by":null,"url":"\/38.2-1304\/"}],"permalink":{"id":211375,"object_type":"law","relational_id":78544,"identifier":"38.2-1305","token":"38.2\/13\/1\/38.2-1305","url":"\/38.2-1305\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/38.2-1305\/","token":"38.2\/13\/1\/38.2-1305","dublin_core":{"Title":"Voluntary reports","Type":"Text","Format":"text\/html","Identifier":"\u00a7 38.2-1305","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any insurer<\/span> may elect to file with the Commission<\/span>, in addition to the annual statement required by \u00a7 38.2-1300<\/a>, a statement in condensed form of its financial condition as of the end of any calendar year or as of any other date. Any statement shall be signed by at least two of the principal officers of the insurer<\/span> subject to \u00a7 38.2-1304<\/a>. No insurer<\/span> nor anyone on its behalf shall publish in any manner in this Commonwealth a statement purporting to show its financial condition if that statement does not correspond in substance with the verified statement last filed with the Commission<\/span> by the insurer<\/span> pursuant to \u00a7\u00a7 38.2-1300<\/a>, 38.2-1301<\/a>, or this section.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nVOLUNTARY REPORTS (\u00a7 38.2-1305)\n\nAny insurer may elect to file with the Commission, in addition to the annual\nstatement required by \u00a7 38.2-1300, a statement in condensed form of its\nfinancial condition as of the end of any calendar year or as of any other date.\nAny statement shall be signed by at least two of the principal officers of the\ninsurer subject to \u00a7 38.2-1304. No insurer nor anyone on its behalf shall\npublish in any manner in this Commonwealth a statement purporting to show its\nfinancial condition if that statement does not correspond in substance with the\nverified statement last filed with the Commission by the insurer pursuant to\n\u00a7\u00a7 38.2-1300, 38.2-1301, or this section.\n\nHISTORY: Code 1950, \u00a7 38-23; 1952, c. 317, \u00a7 38.1-164; 1986, c. 562.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}