Article (59) Accounting Records
(a) A Licencee shall maintain such accounting and other records as may be specified by the Central Bank and shall have separate records for each branch abroad providing any of the services that are subject to this law.
(b) Without prejudice to the provisions of the preceding paragraph, insurance and reinsurance companies shall maintain such records as may be specified by the Central Bank for the following:
1. Insurance contracts signed by the company.
2. Claims made against the company and actions taken thereon.
3. Reinsurance contracts entered into by the company.
4. Funds to be maintained according to this law.
5. Names of insurance brokers, representatives of insurers, and insurance transactions concluded by them for the account of the company.
6. Any other records required by the Central Bank.
(c) Listed companies shall maintain accounts and other records as required by the Central Bank.