PIN A10.2.4

Except as provided otherwise in this appendix, an Insurer that is a Protected Cell Company must complete a Cell Return in respect of each Cell that it maintains. A Cell Return includes all of the assets, liabilities, equity, revenues and expenses attributable to the Cell, regardless of the residency status or location of the customer or of any asset or liability. An Insurer to which this Rule applies is not required to complete a Quarterly Regulatory Return in respect of any Cells maintained by it that are Captive Cells.

Derived from DFSA RM44/2007 (Made 1st June 2007). [VER5/06-07]
[Amended] DFSA RM54/2007 (Made 1st December 2007). [VER9/12-07]