Provisions as to returns lodged
13.—(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 relevant form, and the basis of conversion of any other currency into Singapore dollars shall be stated in each such document.
(2)  Section 39(1) of the Act, to the extent that it requires the insurer to send to any member or policy owner any document lodged under regulation 11, any actuary’s report lodged under regulation 12(1)(c) and any auditor’s supplementary report lodged under regulation 16(b), shall not apply in relation to any captive insurer.
(3)  Section 39(3) of the Act shall not apply to any document lodged by a captive insurer under sections 36 and 37 of the Act or any document required by sections 36 (13) and 37(9) to accompany the document so lodged.
(4)  A captive insurer may omit, from any statement in Form 6 required to be lodged under these Regulations, a breakdown of the miscellaneous line of business for the Singapore Insurance Fund if, and only if, the insurer completes the “Sub-total” column under the “Miscellaneous” category.