[§431:19-102.5] Confidential treatment. All nonpublic financial information of a captive insurance company and of its parent or its member organizations, or a risk retention captive insurance company, disclosed to the commissioner pursuant to section 431:19-102 shall be given confidential treatment and shall not be made public by the commissioner, except to insurance departments of other states, without the prior written consent of the captive insurer or parent company or member organization or risk retention captive insurer to which it pertains. In the event the commissioner determines that the interest of the policyholders, shareholders, or the public will be served by making the information public, then after giving the captive insurance company and its parent or member organizations or risk retention captive insurer which would be affected thereby three days notice of intent, the commissioner may make public all or any part thereof in such manner as the commissioner deems appropriate.

For purposes of this section, "nonpublic financial information" means information regarding a person's financial condition that prior to disclosure to the commissioner pursuant to section 431:19-102 is not a public record as defined in rule 1001(5) of section 626-1. In the case of a person whose equity securities are collectively owned and held by thirty-six or more persons, "nonpublic financial information" does not include financial information disclosed to owners and holders of equity securities. As used herein, equity securities means: