Insurance Code (usually included in commercial codals)
Section 351. Every insurance company doing business in the Philippines shall annually file with the rating organization of which it is a member or subscriber, or with such other agency as the Commissioner may designate, a statistical report showing a classification schedule of its premiums and losses on all kinds or types of insurance business to which section three hundred forty-nine is applicable, and such other information as the Commissioner may deem necessary or expedient for the administration of the provisions of this title.