No. S 494
Insurance Act
(Chapter 142)
Insurance (Accounts and Statements) Regulations 2004
In exercise of the powers conferred by sections 36, 37(1), 52(1) and 64(1) of the Insurance Act, the Monetary Authority of Singapore hereby makes the following Regulations:
Citation and commencement
1.  These Regulations may be cited as the Insurance (Accounts and Statements) Regulations 2004 and shall come into operation on 23rd August 2004.
Definitions
2.—(1)  In these Regulations, unless the context otherwise requires —
“direct general insurer” means a direct insurer licensed to carry on general business;
[S 243/2013 wef 18/04/2013]
“direct life insurer” means a direct insurer licensed to carry on life business;
[S 243/2013 wef 18/04/2013]
“electronic record” has the same meaning as in section 2 of the Electronic Transactions Act (Cap. 88);
“general reinsurer” means a reinsurer licensed to carry on general business;
[S 243/2013 wef 18/04/2013]
“life reinsurer” means a reinsurer licensed to carry on life business;
[S 243/2013 wef 18/04/2013]
“participating fund” means an insurance fund established and maintained under section 17(2) of the Act which comprises wholly or partly of participating policies;
“policy liabilities”, in relation to an insurance fund, means liabilities in respect of policies for which the insurance fund is established and maintained under section 17 of the Act;
“quarter” means any period of 3 months beginning on 1st January, 1st April, 1st July or 1st October of any year.
(2)  For the purposes of these Regulations, a reference to a licensed insurer incorporated in Singapore includes a licensed insurer which is a society registered under the Co-operative Societies Act (Cap. 62).
[S 243/2013 wef 18/04/2013]
Forms
3.—(1)  The forms mentioned in these Regulations are those set out in the First Schedule.
(2)  Where any provision of the Act or these Regulations provides for the lodgment of a document with the Authority, that document shall be lodged with the Authority in the relevant form.
(3)  A form prescribed by these Regulations shall be completed in accordance with such directions as may be specified in the form or by the Authority.
Annual returns to be lodged by insurer
4.—(1)  For the purposes of section 36(3) of the Act, a licensed insurer shall lodge statements of account and other statements in accordance with this regulation and regulation 5.
[S 243/2013 wef 18/04/2013]
(2)  A direct general insurer shall lodge for each accounting period, for each insurance fund established and maintained under the Act in respect of its general business —
(a)a fund balance sheet in Form 1, as at the end of that accounting period;
(b)a fund profit and loss account in Form 2;
(c)a statement in Form 6, giving as regards policies belonging to that class of business particulars of premiums, claims, underwriting results and operating results during that accounting period; and
(d)where the insurance fund is maintained for Singapore policies, a statement in Form 7, excluding part (a) thereof, giving particulars of the accident and health benefits of each policy in respect of which the fund is maintained during that accounting period.
[S 39/2006 wef 31/01/2006]
(3)  A general reinsurer shall lodge for each accounting period, for each insurance fund established and maintained under the Act in respect of its general business —
(a)a fund balance sheet in Form 1, as at the end of that accounting period;
(b)a fund profit and loss account in Form 2; and
(c)a statement in Form 6, giving as regards policies belonging to that class of business particulars of premiums, claims, underwriting results and operating results during that accounting period.
(4)  A direct life insurer shall lodge for each accounting period, for each insurance fund established and maintained under the Act in respect of its life business —
(a)a fund balance sheet in Form 1, as at the end of that accounting period;
(b)a fund profit and loss account in Form 2;
(c)separate statements in Form 3 for all policies issued to individuals and in Form 4 for all policies issued to groups of individuals, giving as regards policies belonging to each type of life business particulars of —
(i)the issue of new policies;
(ii)the termination of policies and the transfers of policies to or from the register of Singapore policies or offshore policies, as the case may be, during that accounting period; and
(iii)the business in force as at the end of that accounting period; and
(d)where the insurance fund is maintained for Singapore policies, a statement in Form 7, giving particulars of the accident and health benefits of each policy in respect of which the fund is maintained during that accounting period.
(5)  A life reinsurer shall lodge for each accounting period, for each insurance fund established and maintained under the Act in respect of its life business —
(a)a fund balance sheet in Form 1, as at the end of that accounting period;
(b)a fund profit and loss account in Form 2; and
(c)a statement in Form 5, giving as regards policies belonging to that class of business particulars of —
(i)the issue of new policies;
(ii)the termination of policies and the transfers of policies to or from the register of Singapore policies or offshore policies, as the case may be, during that accounting period; and
(iii)the business in force as at the end of that accounting period.
(6)  A licensed insurer incorporated in Singapore shall lodge for each accounting period, in respect of the insurer’s global business operations —
(a)a balance sheet in Form 8, as at the end of that accounting period; and
(b)a profit and loss account in Form 9.
[S 243/2013 wef 18/04/2013]
(7)  A licensed insurer incorporated outside Singapore shall lodge for each financial year, in respect of the insurer’s global business operations, a statement in Form 10 of the financial position of the insurer as at the end of that financial year.
[S 243/2013 wef 18/04/2013]
Quarterly and other returns to be lodged by insurers
5.—(1)  A direct general insurer shall lodge —
(a)for each quarter, for each insurance fund established and maintained under the Act in respect of its general business —
(i)a fund balance sheet in Form 1, excluding the Annexes and Notes (other than Annexes 1A, 1B and 1F(b)), as at the end of that quarter;
[S 39/2006 wef 31/01/2006]
(ii)a fund profit and loss account in Form 2, excluding the Annexes (other than Annex 2C);
[S 39/2006 wef 31/01/2006]
(iii)a statement in Form 6, excluding the Notes, giving as regards policies belonging to that class of business particulars of premiums, claims, underwriting results and operating results during that quarter; and
(iv)a statement in relation to the fund solvency requirement of the insurance fund, which shall be in Form 21;
[S 39/2006 wef 31/01/2006]
(b)for each accounting period, for each insurance fund established and maintained under the Act in respect of its general business —
(i)a statement in Form 6, excluding the Notes, giving as regards policies belonging to that class of business particulars of premiums, claims, underwriting results and operating results during that accounting period; and
(ii)a statement in Form 11, giving as regards policies belonging to that class of business particulars of development of premiums and claims for that accounting period and the previous 7 accounting periods prior to that accounting period; and
[S 39/2006 wef 31/01/2006]
(c)for each quarter, a statement in relation to the capital adequacy requirement, which shall be in Form 23.
[S 39/2006 wef 31/01/2006]
(2)  A general reinsurer shall lodge —
(a)for each quarter, for each insurance fund established and maintained under the Act in respect of its general business —
(i)a fund balance sheet in Form 1, excluding the Annexes and Notes (other than Annexes 1A and 1B), as at the end of that quarter;
[S 39/2006 wef 31/01/2006]
(ii)a fund profit and loss account in Form 2, excluding the Annexes (other than Annex 2C);
[S 39/2006 wef 31/01/2006]
(iii)a statement in Form 6, excluding the Notes, giving as regards policies belonging to that class of business particulars of premiums, claims, underwriting results and operating results during that quarter; and
(iv)a statement in relation to the fund solvency requirement of the insurance fund, which shall be in Form 21;
[S 39/2006 wef 31/01/2006]
(b)for each accounting period, for each insurance fund established and maintained under the Act in respect of its general business —
(i)a statement in Form 6, excluding the Notes, giving as regards policies belonging to that class of business particulars of premiums, claims, underwriting results and operating results during that accounting period;
(ii)a statement in Form 11, giving as regards policies belonging to that class of business particulars of development of premiums and claims for that accounting period and the previous 7 accounting periods prior to that accounting period; and
(iii)where the insurance fund is maintained for offshore policies, a statement in Form 12, giving as regards offshore policies belonging to that class of business particulars of reinsurance business accepted during that accounting period; and
[S 39/2006 wef 31/01/2006]
(c)for each quarter, a statement in relation to the capital adequacy requirement, which shall be in Form 23.
[S 39/2006 wef 31/01/2006]
(3)  A direct life insurer shall lodge —
(a)for each quarter, for each insurance fund established and maintained under the Act in respect of its life business —
(i)a fund balance sheet in Form 1, excluding the Annexes and Notes (other than Annexes 1A and 1B), as at the end of that quarter;
[S 39/2006 wef 31/01/2006]
(ii)a fund profit and loss account in Form 2, excluding the Annexes (other than Annex 2C);
[S 39/2006 wef 31/01/2006]
(iii)separate statements in Form 3 for all life policies issued to individuals and in Form 4 for all life policies issued to groups of individuals, excluding the Notes, giving as regards policies belonging to each type of life business particulars of —
(A)the issue of new policies;
(B)the termination of policies and the transfers of policies to or from the register of Singapore policies or offshore policies, as the case may be, during that quarter; and
(C)the business in force as at the end of that quarter; and
(iv)a statement in relation to the fund solvency requirement of the insurance fund, which shall be in Form 21;
[S 39/2006 wef 31/01/2006]
(b)for each accounting period, for each insurance fund established and maintained under the Act in respect of its life business —
(i)a fund profit and loss account in Form 2, excluding the Annexes (other than Annex 2C); and
[S 39/2006 wef 31/01/2006]
(ii)where the insurance fund is maintained for Singapore policies, a statement in Form 13, giving as regards policies belonging to each type of life business particulars of lapses during that accounting period; and
[S 39/2006 wef 31/01/2006]
(c)for each quarter, a statement in relation to the capital adequacy requirement, which shall be in Form 23.
[S 39/2006 wef 31/01/2006]
(4)  A life reinsurer shall lodge —
(a)for each quarter, for each insurance fund established and maintained under the Act in respect of its life business —
(i)a fund balance sheet in Form 1, excluding the Annexes and Notes (other than Annexes 1A and 1B), as at the end of that quarter;
[S 39/2006 wef 31/01/2006]
(ii)a fund profit and loss account in Form 2, excluding the Annexes (other than Annex 2C);
[S 39/2006 wef 31/01/2006]
(iii)a statement in Form 5, giving as regards policies belonging to that class of business particulars of —
(A)the issue of new policies;
(B)the termination of policies and the transfers of policies to or from the register of Singapore policies or offshore policies, as the case may be, during that quarter; and
(C)the business in force as at the end of that quarter; and
(iv)a statement in relation to the fund solvency requirement of the insurance fund, which shall be in Form 21;
[S 39/2006 wef 31/01/2006]
(b)for each accounting period, for each insurance fund established and maintained under the Act in respect of its life business, a fund profit and loss account in Form 2, excluding the Annexes (other than Annex 2C); and
[S 39/2006 wef 31/01/2006]
(c)for each quarter, a statement in relation to the capital adequacy requirement, which shall be in Form 23.
[S 39/2006 wef 31/01/2006]
(5)  In the case of a licensed insurer incorporated in Singapore, the insurer shall, in addition to the relevant forms set out in paragraphs (1) to (4), lodge for each quarter in respect of its global business operations a balance sheet in Form 8, excluding the Annex and Note, as at the end of that quarter.
[S 243/2013 wef 18/04/2013]
(6)  [Deleted by S 243/2013 wef 18/04/2013]
Returns on actuarial investigation of life business
6.—(1)  For the purposes of section 37(1) of the Act, a direct life insurer shall lodge for each accounting period —
(a)in respect of the actuarial investigation of its life business, and separately for each insurance fund established and maintained under the Act —
(i)a statement in Form 14, giving an abstract of valuation results in respect of its life business; and
(ii)a statement in Form 16, giving an analysis of experience of the insurance fund;
[S 243/2013 wef 18/04/2013]
(b)in respect of the actuarial investigation of participating fund allocations to policies and to the surplus account in accordance with section 17(6) of the Act —
(i)a statement in Form 18, giving particulars of participating fund allocations; and
(ii)an actuary’s certificate in Form 19, which shall state the actuary’s opinion on the allocations to participating policies and to the surplus account; and
[S 243/2013 wef 18/04/2013]
(c)an actuary’s report on the actuarial investigation of policy liabilities relating to its life business, which shall be signed by the actuary.
[S 243/2013 wef 18/04/2013]
(2)  For the purposes of section 37(1) of the Act, a life reinsurer shall lodge for each accounting period —
(a)in respect of the actuarial investigation of its life business, and separately for each insurance fund established and maintained under the Act —
(i)a statement in Form 15, giving an abstract of valuation results in respect of its life business; and
(ii)a statement in Form 16, giving an analysis of experience of the insurance fund; and
[S 243/2013 wef 18/04/2013]
(b)an actuary’s report on the actuarial investigation of policy liabilities relating to its life business, which shall be signed by the actuary.
[S 243/2013 wef 18/04/2013]
(3)  [Deleted by S 243/2013 wef 18/04/2013]
(4)  For the purposes of section 37(1) of the Act, an insurer licensed to carry on life business shall lodge for each accounting period, in respect of the actuarial investigation of policy liabilities relating to its life business —
(a)an abstract of the actuary’s report on policy liabilities relating to its life business, which shall include the matters specified in paragraph 1 of the Second Schedule; and (b) an actuary’s certificate in Form 17, which shall —
(b)an actuary’s certificate in Form 17, which shall —
(i)state the actuary’s opinion on policy liabilities relating to the life business of the insurer; and
(ii)certify that the valuation was done in accordance with any applicable requirement stipulated under the Act or a direction issued under the Act.
[S 243/2013 wef 18/04/2013]
Returns on actuarial investigation of general business
7.—(1)  For the purposes of section 37(1) of the Act, an insurer licensed to carry on general business shall lodge for each accounting period an actuary’s report on the actuarial investigation of policy liabilities relating to its general business, which shall be signed by the actuary.
[S 243/2013 wef 18/04/2013]
(2)  For the purposes of section 37(1) of the Act, an insurer licensed to carry on general business shall lodge for each accounting period —
(a)an abstract of the actuary’s report on policy liabilities relating to its general business, which shall include the matters specified in paragraph 2 of the Second Schedule; and
(b)an actuary’s certificate in Form 20, which shall —
(i)state the actuary’s opinion on policy liabilities of the general business of the insurer; and
(ii)certify that the valuation was done in accordance with any applicable requirement stipulated under the Act or a direction issued under the Act.
[S 243/2013 wef 18/04/2013]
Returns on fund solvency requirement and capital adequacy requirement
8.  For the purposes of section 36(3) and in relation to the requirements under section 18(1) of the Act, a licensed insurer shall lodge for each accounting period —
(a)a statement in relation to the fund solvency requirement of an insurance fund, which shall be in Form 21, for each insurance fund established and maintained under the Act;
(b)a statement in relation to the total risk requirement of assets and liabilities of the licensed insurer that do not belong to any insurance fund established and maintained under the Act, which shall be in Form 22; and
(c)a statement in relation to the capital adequacy requirement, which shall be in Form 23.
[S 243/2013 wef 18/04/2013]
Provisions as to returns submitted
9.—(1)  All monetary amounts referred to in any document required to be lodged under these Regulations shall be in Singapore dollars unless otherwise specified in the appropriate form, and the basis of conversion of any other currency into Singapore dollars shall be stated in each such document.
(2)  A licensed insurer shall be exempted from section 39(1) and (3) of the Act to the extent that that section requires the insurer to send to any person or allow the inspection by any person of any document lodged under regulation 5 and any actuary’s report lodged under regulations 6(1)(c), (2)(b) and (3) and 7(1).
[S 243/2013 wef 18/04/2013]
Values of assets and liabilities and calculation of financial resources and risk requirement
10.  In any document which a licensed insurer is required to prepare in accordance with these Regulations, the value or amount given for an asset or a liability of the insurer or the calculation of financial resources and risk requirement of the insurer shall be the value or amount of that asset or liability or that calculation, as the case may be, as determined in accordance with any applicable regulation under the Insurance (Valuation and Capital) Regulations 2004 (G.N. No. S 498/2004) or any direction issued under the Act.
[S 243/2013 wef 18/04/2013]
Lodgment and signature of returns
11.—(1)  Any document to be lodged by a licensed insurer under paragraph (3) or regulation 4 (7), 6 (other than paragraph (1) (b) (i) thereof), 7, 12 or 14 shall be lodged by sending to the Authority —
(a)in the case of an actuary’s report lodged under regulation 6(1)(c) or (2)(b) or 7 (1), the original of the document;
[S 243/2013 wef 18/04/2013]
(b)in the case of an annual report lodged under regulation 14, 3 published copies of the report; or
(c)in any other case, the original and 2 copies of the document.
[S 39/2006 wef 31/01/2006]
[S 243/2013 wef 18/04/2013]
(2)  The original document lodged under regulation 4 (7), 6 (1) (a) or (b) (ii), (2) (a) or (4) or 7 (2) shall bear—
(a)in the case of any document lodged under regulation 4 (7), the signatures of —
(i)2 directors of the insurer; and
(ii)the chief executive of the insurer or an officer signing on behalf of the chief executive; and
[S 243/2013 wef 18/04/2013]
(b)in any other case, the signature of the actuary.
[S 39/2006 wef 31/01/2006]
(3)  A licensed insurer shall, for any document lodged under regulation 4 (other than paragraph (7) thereof), 6 (1) (b) (i) or 8, lodge a certificate in Form 24 signed by —
(a)2 directors of the insurer; and
(b)the chief executive of the insurer or an officer signing on behalf of the chief executive.
[S 39/2006 wef 31/01/2006]
[S 243/2013 wef 18/04/2013]
(4)  Where, by these Regulations, a document is required to be signed by or on behalf of a licensed insurer’s chief executive in Singapore, it shall, if not signed by that officer, be signed by one of the insurer’s officers in Singapore who is for the time being notified to the Authority as having authority for the purposes of this regulation to sign in place of the chief executive in Singapore.
[S 243/2013 wef 18/04/2013]
(5)  A document to be lodged by a licensed insurer shall be in English, and shall be printed or, with the permission of the Authority, produced by other mechanical means approved by it.
[S 243/2013 wef 18/04/2013]
(6)  This regulation shall not apply to any document in the form of an electronic record required to be lodged under regulation 13.
Audit and auditor’s report
12.—(1)  A licensed insurer shall lodge, with any statement of account and balance sheet lodged under regulation 4 —
(a)an auditor’s report in Form 25, stating the auditor’s opinion; and
(b)an auditor’s supplementary report in Form 26,
which shall be signed by the auditor.
[S 243/2013 wef 18/04/2013]
(2)  A licensed insurer shall be exempted from section 39(1) and (3) of the Act to the extent that that section requires the insurer to send to any person or allow the inspection by any person of an auditor’s supplementary report.
[S 243/2013 wef 18/04/2013]
(3)  For the purposes of section 36(3A)(a) of the Act, statements of account and other statements lodged in accordance with regulations 4(2) to (6) and 8 in Forms 1, 2, 6, 8, 9, 21, 22 and 23, as the case may be, shall be audited by an auditor who satisfies section 36(6) of the Act.
[S 243/2013 wef 18/04/2013]
(4)  Any statement audited by the auditor under paragraph (3) shall include any Notes contained in the Forms referred to in that paragraph but shall exclude any Annex contained therein.
[S 243/2013 wef 18/04/2013]
Returns in electronic form
13.—(1)  Subject to paragraph (3), in addition to the requirements under regulation 11, the insurer shall complete and lodge each document required to be lodged under regulation 4, 5, 6, 7 or 8 in the form of an electronic record with the Authority —
(a)through such electronic facility; and
(b)in such form and manner,
as may be specified by the Authority to the licensed insurer.
[S 243/2013 wef 18/04/2013]
(2)  Unless otherwise required, all particulars to be inserted in the document in the form of an electronic record referred to in paragraph (1) shall be in the English language.
(3)  Paragraph (1) shall not apply to any document lodged under regulation 6(1)(c), (2)(b) or (4)(a) or 7(1) or (2)(a).
[S 243/2013 wef 18/04/2013]
Annual report
14.—(1)  For the purposes of section 36(3) of the Act, a licensed insurer shall lodge its annual report for each financial year with the Authority.
[S 243/2013 wef 18/04/2013]
(2)  [Deleted by S 243/2013 wef 18/04/2013]
(3)  In this regulation, “annual report”, in relation to a licensed insurer, means any report for each financial year submitted to the members of the insurer and any statement of account so submitted with respect to that year.
[S 243/2013 wef 18/04/2013]
Deadlines for submission of returns
15.  Any document to be lodged by a licensed insurer shall be lodged with the Authority —
(a)in respect of a document to be lodged by a licensed insurer in accordance with regulation 11 —
(i)[Deleted by S 243/2013 wef 18/04/2013]
(ia)in the case of the annual report referred to in regulation 14 of a licensed insurer incorporated in Singapore, within 4 months from the last day of the period to which the report relates;
[S 51/2010 wef 05/02/2010]
[S 243/2013 wef 18/04/2014]
(ii)in the case of the annual report referred to in regulation 14 of a licensed insurer incorporated outside Singapore and the statement of the financial position of the insurer referred to in regulation 4(7), within 6 months from the last day of the period to which the document relates;
[S 51/2010 wef 05/02/2010]
[S 243/2013 wef 18/04/2014]
(iii)in the case of any certificate referred to in regulation 11 (3) or any report referred to in regulation 12, within 4 months from the last day of the period to which the document relates; and
[S 39/2006 wef 31/01/2006]
(iv)in any other case, within 3 months from the last day of the period to which the document relates; and
[S 39/2006 wef 31/01/2006]
(b)in respect of a document in the form of an electronic record to be completed and lodged in accordance with regulation 13 —
(i)in the case of any document lodged under regulation 4 (other than paragraph (7) thereof), 5 (3) (b) (ii), 6, 7 or 8, within 3 months from the last day of the period to which the document relates; and
[S 39/2006 wef 31/01/2006]
(ii)in the case of any document lodged under regulation 5 (1) (b) (ii) or (2) (b) (ii), within 4 months from the last day of the period to which the document relates;
[S 39/2006 wef 31/01/2006]
(iii)in the case of any document lodged under regulation 5 (1) (a), (b) (i) or (c), (2) (a), (b) (i) or (iii) or (c), (3) (a), (b) (i) or (c), (4) or (5), within 3 weeks from the last day of the period to which the document relates; and
[S 39/2006 wef 31/01/2006]
(iv)in the case of any document lodged under regulation 4 (7), within 6 months from the last day of the period to which the document relates.
[S 39/2006 wef 31/01/2006]
[S 243/2013 wef 18/04/2013]
16.  [Deleted by S 39/2006 wef 31/01/2006]
Revocation
17.  The Insurance (Accounts and Statements) Regulations (Rg 2) are revoked.
Savings and transitional provisions
18.—(1)  These Regulations shall not apply to any registered insurer which carried on insurance business immediately before 23rd August 2004 for the period from 23rd August 2004 to 31st December 2004 (both dates inclusive).
(2)  During —
(a)the period referred to in paragraph (1); and
(b)the period from the day immediately following the end of the period referred to in paragraph (1) to the day on which the registered insurer lodges the statements of account and other statements required under the Insurance (Accounts and Statements) Regulations (Rg 2) in force immediately before 23rd August 2004 in respect of the accounting period beginning 1st January 2004 and ending on 31st December 2004 (both days inclusive) (referred to in this regulation as the relevant period),
a registered insurer referred to in paragraph (1) shall —
(i)continue to comply with the Insurance (Accounts and Statements) Regulations in force immediately before 23rd August 2004; and
(ii)lodge the forms referred to in regulation 4(2)(a), (3)(a), (4)(a), (5)(a) and (6)(a) of these Regulations, where applicable, prepared in accordance with section 36 of the Act, by 30th April 2005.
(3)  Where a registered insurer elects to comply with the Insurance (Valuation and Capital) Regulations 2004 (G.N. No. S 498/2004) and has given the Authority notice under regulation 24(4) of the Insurance (Valuation and Capital) Regulations 2004, the insurer shall, in respect of the whole or any part of the accounting period beginning 1st January 2004 and ending on 31st December 2004, as the case may be, lodge —
(a)the statements of account and other statements required to be lodged under the Insurance (Accounts and Statements) Regulations in force immediately before 23rd August 2004 prepared in accordance with section 36 of the Act;
(b)the forms referred to in regulation 4(2)(a), (3)(a), (4)(a), (5)(a) and (6)(a) of these Regulations, where applicable, prepared in accordance with section 36 of the Act, by 30th April 2005;
(c)the forms referred to in regulation 5(1)(a)(i), (2)(a)(i), (3)(a)(i), (4)(a)(i) and (5) of these Regulations, where applicable, by 21st January 2005; and
(d)the forms referred to in regulations 6(1)(a)(i) and (b), (2)(a)(i) and (4)(b), 7(2)(b) and 8 of these Regulations, where applicable, prepared in accordance with section 36 of the Act, by 30th April 2005.
Made this 23rd day of August 2004.
KOH YONG GUAN
Managing Director,
Monetary Authority of Singapore.
[ID 05.1 V.31; AG/LEG/SL/142/2002/1 Vol. 5]
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