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Dubai Financial Services Authority (DFSA): Contents

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  Versions
(1 version)
 
Jun 1 2007 onwards

PIN A10.4.4



Whole Section PDF

The definitive version of DFSA handbook text is the PDF version as that is the text of the instrument as made and published by the DFSA.

To view past versions of this module in PDF format, please visit the Archive.

Where the format of a form requires the presentation of comparative information, the comparative information shall be presented according to the following principles:

(a) In the case of a form forming part of the Annual Regulatory ReturnG , the comparative information shall be that presented in the Annual Regulatory ReturnG for the previous reporting period.
(b) In the case of a form forming part of the Quarterly Regulatory ReturnG , the comparative information shall be that presented in the Quarterly Regulatory ReturnG for the corresponding quarter in the previous calendar year.
(c) Comparative information shall be presented unless:
(i) the InsurerG did not exist at any time during the comparative period (whether or not it was an InsurerG );
(ii) in the case of a Cell ReturnG or a Fund ReturnG , the CellG or Long-Term Insurance FundG to which the ReturnG relates did not exist at any time during the comparative period; or
(iii) so far only as concerns the DIFC Business ReturnG , in the case of an Insurer that is not a DIFC Incorporated InsurerG , the InsurerG was not at any time an InsurerG during the comparative period.
(d) An InsurerG that is required to present comparative information in a ReturnG , and that was not required to prepare a ReturnG in respect of the comparative period, must present comparative information that would have been presented in the ReturnG covering the comparative period, if the InsurerG had been required to prepare that ReturnG .
(e) Comparative information shall not be changed from the time it was first presented, unless re-presentation is necessary for the interpretation of the ReturnG . Where comparative information is changed, the Insurer must include in the ReturnG a Supplementary NoteG showing the nature of the change and the reason for it.
Derived from DFSA RM44/2007 (Made 1st June 2007). [VER5/06-07]