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Dubai Financial Services Authority (DFSA): Contents

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PIN A10.4.8 Guidance



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.

This RuleG establishes accounting policy in respect of transactions between reporting units. Internal recharges within an InsurerG should be shown as such where they are external to a reporting unit of that InsurerG . However, where a reporting unit (for example, the Global ReturnG of an InsurerG that is not a Protected Cell CompanyG , and that maintains one or more Long-Term Insurance FundsG ) includes both 'sides' of the internal transaction, the internal transaction must be eliminated by netting the income and expense.

Derived from DFSA RM44/2007 (Made 1st June 2007). [VER5/06-07]
[Amended] DFSA RM51/2007 (Made 1st November 2007). [VER8/11-07]
[Amended] DFSA RM54/2007 (Made 1st December 2007). [VER9/12-07]