What portion of the risk must be reported if insured risks are located in multiple states?

The correct answer focuses on the portion related to the total revenue miles in Missouri as this reflects how insurance regulators assess and allocate risk based on the geographical distribution of the insured assets. In Missouri, when risks are spread across multiple states, the reporting requirements aim to ensure that the premium tax is appropriately assigned according to the state where the business is being conducted.

Total revenue miles indicate the extent of exposure and operations within the state, making it a vital metric for regulatory compliance. Reporting based on this measure helps ascertain fair taxation and the overall risk pool in Missouri, ensuring that the insurance company maintains adequate reserves for claims that may arise within the state.

The other options involve aspects that might not directly align with the regulatory framework in Missouri. Claims made pertain to actual past occurrences but do not reflect future risk assessments, while client complaints, though important, do not quantify exposure in the way revenue miles do. Lastly, reporting all risks combined would dilute the specific state-based reporting requirement that focuses on accurately reflecting Missouri's exposure through tangible metrics like revenue miles.