(a) the Annual Regulatory Return has been prepared in accordance with this chapter;

(b) the statements in the Annual Regulatory Return present fairly, in accordance with the basis of preparation prescribed in this chapter, the financial position of the Insurer as at the reporting date and financial performance of the Insurer during the reporting period ended on that date, and the other information required to be presented; and

(c) the statements in the Annual Regulatory Return are in accordance with the books and records of the Insurer.