California Code, Insurance Code - INS § 11694.5

On or before March 1 and May 15 of each year, the insurers or reinsurers subject to Section 11694 shall file a report in the form and manner prescribed by the commissioner that valuates and details the deposit as of December 31 of the preceding year and March 31 of the current year.  The commissioner may require additional reporting by any insurer or reinsurer when it is deemed necessary.