Returns to be lodged by registered insurance brokers
3A.  A registered insurance broker, to comply with section 36(1) of the Act, shall, within 5 months from the end of each financial year or within such longer period as the Authority may allow, lodge the following statements of accounts and other statements:
(a)a balance-sheet as at the end of that financial year in Form 12A in the Third Schedule;
(b)insurance broking premium accounts in Form 12B in the Third Schedule for each type of insurance broking business in respect of which it is registered;
(c)a profit and loss account in Form 12C in the Third Schedule; and
(d)a statement in Form 12D in the Third Schedule giving particulars as to the type and placement of all of its business handled during that financial year, and —
(i)in the case of a direct general insurance broker, a statement in Annex 1 to Form 12D in the Third Schedule giving particulars on the 5 insurers with whom the largest volume of its business were placed; and
(ii)in the case of a general reinsurance broker or life reinsurance broker, a statement in Annex 2 to Form 12D in the Third Schedule giving further details on the sources and placement of its business.