Colorado Code § 10-3-234

Approval and record of investments
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(1) No investment, loan, or sale
thereof shall, except as to loans on a life insurance company's policies or annuity and
supplementary contracts, be made by any domestic insurance company:
(a) Without the advance approval of its board of directors or of a committee appointed
by such board and charged with the duty of making such investments, loans, or sales or of an
officer charged with such duty; or
(b) Unless the transaction is:
(I) Transacted in compliance with a written policy or plan approved by its board of
directors prior to the transaction; and
(II) Ratified by such board or by a committee appointed by such board charged with the
duty of reviewing such investments, loans, and sales at a meeting held not less than quarterly.
(2) A permanent written record of all such investments, loans, and sales shall be
maintained by the company.

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