BR-1.1.8
The Insurance Firm Return must be completed by every
(a) in the case of an insurance firm incorporated in Bahrain the Insurance Firm Return must be completed on an equity basis, (cost of investment plus share of profits and less share of loss and dividends declared) detailing all investments in subsidiaries; or
(b) in the case of an overseas insurance firm licensed in Bahrain, the Insurance Firm Return must be completed in respect of the insurance business carried out by the overseas insurance firm in Bahrain.