PIN A10.2.6

An Insurer that is not a DIFC Incorporated Insurer must complete a DIFC Business Return. A DIFC Business Return has the following characteristics:

(a) it includes only liabilities that are Insurance Liabilities of the Insurer in respect of its DIFCInsurance Business and assets that are associated with those Insurance Liabilities; and
(b) revenues and expenses must be included only to the extent that they are attributable to the Insurer'sDIFC Insurance Business.
Derived from DFSA RM44/2007 (Made 1st June 2007). [VER5/06-07]