PIN A10.1.2 Guidance
1. The form and content of the
Returns differs according to the characteristics of the Insurer.
2. General requirements relating to the recognition and measurement of assets and liabilities are dealt with in PIN chapter 5.
Returns are provided in PRU.
4. This appendix sets out some matters relating to content and presentation of the information contained in the
Returns. Further guidance in relation to the preparation and submission of the Returns is provided in PRU and the DFSA's electronic prudential reporting system.