Gas Regulator Levies Act, 2002
R 385
Insurance Act, 2017 (Act No. 18 of 2017)Chapter 7 : Reporting and Public Disclosures46. Annual financial statements and accounting requirements |
| (1) | An insurer (other than a foreign branch of an insurer, Lloyd’s underwriter or Lloyd’s) and a controlling company must annually prepare, in respect of the relevant financial year of the insurer or controlling company, annual financial statements in accordance with the Companies Act and International Financial Reporting Standards issued by the International Accounting Standards Board or a successor body. |
| (2) | The Prudential Authority may prescribe additional statements that must be included in the annual financial statements of an insurer or a controlling company after consultation with any relevant regulatory authority. |
