Sec. 32.12  Records.

    (a) The company's financial records shall be kept in accordance with 
generally accepted accounting principles to the extent permitted by this 
system of accounts.
    (b) The company's financial records shall be kept with sufficient 
particularity to show fully the facts pertaining to all entries in these 
accounts. The detail records shall be filed in such manner as to be 
readily accessible for examination by representatives of this 
Commission.
    (c) The Commission shall require a company to maintain financial and 
other subsidiary records in such a manner that specific information, of 
a type not warranting disclosure as an account or subaccount, will be 
readily available. When this occurs, or where the full information is 
not otherwise recorded in the general books, the subsidiary records 
shall be maintained in sufficient detail to facilitate the reporting of 
the required specific information. The subsidiary records, in which the 
full details are shown, shall be sufficiently referenced to permit ready 
identification and examination by representatives of this Commission.