Returns to be lodged by registered insurance brokers
6.  For the purposes of section 28(1) of the Act, a registered insurance broker shall lodge with the Authority within 6 months from the end of each accounting period unless otherwise extended by the Authority —
(a)a balance sheet as at the end of that accounting period in Form A in the Second Schedule;
(b)insurance broking premium accounts in Form B in the Second Schedule for each type of registration in respect of which it is registered;
(c)a profit and loss account in Form C in the Second Schedule; and
(d)a statement in Form D in the Second Schedule giving particulars as to the type and placement of all of its business handled during that accounting period, and —
(i)in the case of a direct general insurance broker or direct life insurance broker, a statement in Annex 1 to Form D in the Second Schedule giving particulars on the 5 insurers with whom the largest volumes of its business was placed; or
(ii)in the case of a general reinsurance broker or life reinsurance broker, a statement in Annex 2 to Form D in the Second Schedule giving further details on the sources and placement of its business.