(a) Each workers' compensation insurer shall disclose on or before March 1 of each year its costs, as provided in subsection (c) of this Code section, for the preceding calendar year.

(b) The disclosure required by this Code section shall be in the form prescribed by the Commissioner of Insurance and shall be filed with the Commissioner of Insurance.

(c) The disclosure required by this Code section shall include at a minimum the workers' compensation insurer's total underwriting costs, administrative costs, legal defense costs, reserves, payments from reserves for claims, payments to the insurer from reserves, payments for medical benefits on behalf of employees pursuant to this chapter, payments for rehabilitation benefits on behalf of employees pursuant to this chapter, payments for weekly benefits to employees pursuant to this chapter, lump sum payments made to employees pursuant to this chapter, and payments to employees' attorneys made pursuant to this chapter, and the amounts of any taxes, fees, or assessments required by law.