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PIN A10.2.3
Every
Insurer that is required by PIN chapter 6 to complete aReturn must complete aGlobal Return . AGlobal Return has the following characteristics:(a) Subject to (b), aGlobal Return includes all of the assets, liabilities, equity, revenues and expenses of theInsurer , regardless of the residency status or location of the Insurer, of the customer or of any asset or liability.(b) TheGlobal Return of aProtected Cell Company does not include any assets, liabilities, equity, revenues or expenses that are attributable to aCell .Derived from DFSA RM44/2007 (Made 1st June 2007). [VER5/06-07]
[Amended] DFSA RM54/2007 (Made 1st December 2007). [VER9/12-07]