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  • PIN A10.3 Content of returns

    • PIN A10.3.1

      (1) The Annual Regulatory ReturnG and Quarterly Regulatory ReturnG comprise the forms in Table 1 to this Rule, together with the Supplementary NotesG pertaining to those forms and the Statement by DirectorsG referred to in PIN Section A10.5.
      (2) In Table 1:
      (a) the column headed 'DIFC Incorporated Insurer' indicates the relevant forms that must be prepared and submitted by an InsurerG that is a DIFC Incorporated InsurerG ; and
      (b) the column headed 'Branch' indicates the relevant forms that must be prepared and submitted by an InsurerG that carries on its business through a BranchG .
      (3) In Table 1, in the columns headed 'Return':
      (a) the letter Q indicates that the relevant form must be prepared and submitted with the Quarterly Regulatory ReturnG ;
      (b) the letter A indicates that the relevant form must be prepared and submitted with the Annual Regulatory ReturnG ;
      (c) the letters A and Q together indicate that the relevant form must be prepared and submitted with the Annual Regulatory ReturnG and the Quarterly Regulatory ReturnG ; and
      (d) the letters N/A indicate that the form is not applicable to the InsurerG .

      Table 1 - Insurer Return Matrix

      Number Name DIFC Incorporated Insurer Branch
          Return Return
      IN10 Statement of Financial Position A/Q N/A
      IN20 Statement of Calculation of Capital Adequacy A/Q N/A
      IN30 Statement of Financial Performance A/Q N/A
      IN40 Statement of Premiums and Reinsurance Expense A/Q A/Q
      IN50 Statement of Claims and Reinsurance and Other Recoveries A/Q A/Q
      IN60 Statement of Movement in Insurance Provisions A/Q A/Q
      IN70 Statement of Investment Income A/Q N/A
      IN80 Statement of Acquisition Expenses A/Q N/A
      IN90 Reconciliation to Financial Statements A/Q N/A
      IN100 Summary Statement of Operations A/Q A/Q
      IN110 Reconciliation of Direct to Total Long-Term Insurance Business A/Q N/A
      IN120 Statement of Direct Long-Term Insurance Business A/Q N/A
      IN130 Statement of Direct Long-Term Insurance Liabilities A/Q N/A
      IN140 Statement of Assets Covering Direct Linked Long-Term Insurance Liabilities A/Q N/A
      IN150 Statement of Assets Covering Non-Linked Long-Term Insurance Liabilities and Minimum Capital Requirement A/Q N/A
      IN160 Calculation of Direct Long-Term Insurance Element of Long-Term Insurance Component A/Q N/A
      IN180 Statement of Claims Development A/Q A/Q
      IN190 Employment Statistics A A
      IN200 Statement of Underwriting Performance A/Q A/Q
      IN210 Statement of Revenue by Jurisdiction A A
      Derived from DFSA RM44/2007 (Made 1st June 2007). [VER5/06-07]
      [Amended] RM46/2007 (Made 5th July 2007). [VER6/07-07]
      [Amended] DFSA RM54/2007 (Made 1st December 2007). [VER9/12-07]
      [Amended] DFSA RM136/2014 (Made 21st August 2014). [VER14/06-14]

    • PIN A10.3.2 [Deleted]

      [Deleted] DFSA RM136/2014 (Made 21st August 2014). [VER14/06-14]

    • PIN A10.3.2

      The forms referred to in PIN Rule A10.3.1 must be prepared for each reporting unit for which an InsurerG is required to submit an Annual Regulatory ReturnG or a Quarterly Regulatory ReturnG as applicable, except where:

      (a) this appendix, the instructional guidelines to the form set out in PRU or the DFSA'sG electronic prudential reporting system states that the form is not required for that reporting unit, or for that InsurerG ; or
      (b) the form would contain no information, in which case the InsurerG may omit the form and present a Supplementary NoteG stating that the form has not been prepared for that reason.
      Derived from DFSA RM44/2007 (Made 1st June 2007). [VER5/06-07]
      [Amended] DFSA RM46/2007 (Made 5th July 2007). [VER6/07-07]
      [Amended] DFSA RM51/2007 (Made 1st November 2007). [VER8/11-07]
      [Amended] DFSA RM54/2007 (Made 1st December 2007). [VER9/12-07]
      [Amended] DFSA RM136/2014 (Made 21st August 2014). [VER14/06-14]

    • PIN A10.3.3

      The forms comprising the ReturnsG are set out in PRU and the DFSA'sG electronic prudential reporting system.

      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 RM136/2014 (Made 21st August 2014). [VER14/06-14]

    • PIN A10.3.4

      Items must be disclosed in the ReturnsG in accordance with the instructional guidelines set out in PRU and the DFSA'sG electronic prudential reporting system, subject to the effects of other provisions of this appendix.

      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]
      [Amended] DFSA RM136/2014 (Made 21st August 2014). [VER14/06-14]

    • PIN A10.3.5

      Where an item is described in a ReturnG as the result of a mathematical calculation, that mathematical calculation must be used to determine that item except where these RulesG or the relevant instructional guidelines require otherwise.

      Derived from DFSA RM44/2007 (Made 1st June 2007). [VER5/06-07]
      [Amended] RM46/2007 (Made 5th July 2007). [VER6/07-07]
      [Amended] DFSA RM51/2007 (Made 1st November 2007). [VER8/11-07]
      [Amended] DFSA RM136/2014 (Made 21st August 2014). [VER14/06-14]

      • PIN A10.3.5 Guidance

        The ReturnsG and instruction guidelines are provided in PIN App10, PRU and the DFSA'sG electronic prudential reporting system.

        [Added] DFSA RM51/2007 (Made 1st November 2007). [VER8/11-07]
        [Amended] DFSA RM134/2014 (Made 21st August 2014). [VER5/06-14]