(a) Amounts shown on the consolidated or combined audited financial report shall be shown on the work sheet.
(b) Amounts for each insurer subject to this section shall be stated separately.
(c) Noninsurance operations may be shown on the work sheet on a combined or individual basis.
(d) Explanations of consolidating and eliminating entries shall be included.
(e) A reconciliation shall be included of any differences between the amounts shown in the individual insurer columns of the work sheet and comparable amounts shown on the annual statements of the insurers.