Wisconsin Code § 604.03

Composition and integrity of funds
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(1) COMPOSITION. Each fund consists of premium payments, earnings
from investments, amounts recovered from reinsurers or under
subrogation or contribution claims and any other income, less
losses paid and expenses properly charged to the fund. Each fund
shall be separately maintained and accounted for.
(2) INTEGRITY OF FUND. Each fund is held in trust for the
benefit of insureds and other proper claimants. It may not be
spent for any other purposes of the state and may be borrowed by
the state only pursuant to normal and usual investment practices
under s. 604.05.

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