PFN PIN 6.2.3
(a) Subject to (b), a
Global Return includes all of the assets, liabilities, equity, revenues and expenses of the Insurer, regardless of the residency status or location of the Insurer, of the customer or of any asset or liability.
Global Return of a Protected Cell Company does not include any assets, liabilities, equity, revenues or expenses that are attributable to a Cell.
Derived from DFSA RM11/2004 (Made 16th September 2004). [VER1/09-04]