Mo. Rev. Stat. § 377.380

The annual business of each and every corporation, company or association transacting business under the provisions of sections 377.200 to 377.460 shall close on the thirty-first day of December of each year, and it shall, within sixty days thereafter, prepare and file in the office of the director or other officer having supervision of insurance matters, a detailed statement, made upon blanks furnished by the department of commerce and insurance, and verified under oath by the president and secretary of the company or association, giving all information in detail that the department of commerce and insurance may require, so that its true financial condition may be known.