‹ HC-3.7 Transparency and Disclosure[versions up to January 2011] HC-3.7.2 [versions up to January 2011] › HC-3.7.1 [versions up to January 2011] The requirements in this Section do not apply to captive insurance firms, but should be considered as guidance. Unincorporated entities and single person companies are exempt from these requirements. Amended: January 2007 ‹ HC-3.7 Transparency and Disclosure[versions up to January 2011] HC-3.7.2 [versions up to January 2011] ›