‹ Other Reporting Requirements BR-1.3 Group Financial Reporting › BR-1.2A.27 The IBR Form also includes other reporting requirements found throughout Volume 3 (Insurance), including: (a) Directors' High-Level Control Certificate (HC-1.11.3); and (b) Report on close links (GR-6.2.1). Added: April 2012 ‹ Other Reporting Requirements BR-1.3 Group Financial Reporting ›