PFN PIN 6.5.25
In completing item 39, Equity,
(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]