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PFN PIN 6.5.25

In completing item 39, Equity, Insurers must have regard to the following principles:

(a) Item 39.6 must be equal to item 38;
(b) Hybrid Securities and loan capital are reported at item 35, not item 39;
(c) Item 39.1 is not used in a Fund Return;
(d) Item 39.3 is used only in a Fund Return, to record amounts of capital transferred into the Long-Term Insurance Fund; and
(e) Where an Insurer makes use of item 39.6, the Insurer must State in a Supplementary Note the nature of the amount recorded at this item.

Derived from DFSA RM11/2004 (Made 16th September 2004). [VER1/09-04]