Neb. Rev. Stat. § 44-3823

Each corporation organized under sections 44-3801 to 44-3826 shall annually on March 1 file with the department its statement for the preceding calendar year, in the form prescribed by the director, showing all payments received for prepaid dental services in this state. Such annual statements may use accounting principles common to its business, but such accounting principles shall enable the director to ascertain whether the reserve required by section 44-3817 has been maintained.