Kentucky Code § KRS 342.382

Report of workers' compensation experience
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(1) Any insurer authorized to write a policy of workers' compensation insurance shall transmit the following information on its workers' compensation experience only to the Department of Workers' Claims each year, and that information shall be certified and reported on a net basis with respect to reinsurance for nationwide experience and direct basis with respect to Kentucky experience: (a) Direct premiums written; (b) Direct premiums earned; (c) Dividends paid or credited to policyholders; (d) Losses paid; (e) Allocated loss adjustment expenses; (f) The ratio of allocated loss adjustment expenses to losses paid; (g) Unallocated loss adjustment expenses; (h) The ratio of unallocated loss adjustment expenses to losses paid; (i) The total of losses paid and unallocated and allocated loss adjustment expenses; (j) The ratio of losses paid and unallocated and allocated loss adjustment expenses to premiums earned; (k) The number of claims outstanding as of December 31 of each year; (l) The total amount of losses unpaid as of December 31 of each year; (m) The total amount of allocated and unallocated loss adjustment expenses unpaid as of December 31 of each year; (n) The total of losses paid and allocated loss adjustment expenses and unallocated loss adjustment expenses, plus the total of losses unpaid as of December 31 of each year and loss adjustment expenses unpaid as of December 31 of each year; and (o) Net investment gain or loss. (2) Beginning with the report for the period ending December 31, 1989, all future reports shall have all information required by subsection (1) of this section broken down by year for the current and two (2) preceding years.

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