Companies operating under the Insurance Code, Chapter 16, which file the annual statement form adopted by the board for farm mutual insurance companies and that have less than $750,000 total direct plus assumed written premiums during a calendar year, are not required to comply with the Insurance Code, Article 1.11(c), by filing an actuarial opinion with the annual statement. Farm mutual insurance companies writing less than $750,000 direct plus assumed written premium may be required to file an actuarial opinion if requested by the commissioner.