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INSURANCE REGULATORY AND DEVELOPMENT AUTHORITY (PREPARATION OF FINANCIAL STATEMENTS AND AUDITOR'S REPORT OF INSURANCE COMPANIES)REGULATIONS, 2000 Part 3

Title: PART 3 GENERAL INSTRUCTIONS FOR PREPARATION OF FINANCIAL STATEMENTS

State: Central

Year: 2000

Balance Sheet, Revenue Account and Profit and Loss Account should be given. 2. The figures in the financial statements may be rounded off to the nearest thousands. 3. Interest, dividends and rentals receivable in connection with an

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INSURANCE REGULATORY AND DEVELOPMENT AUTHORITY (PREPARATION OF FINANCIAL STATEMENTS AND AUDITOR'S REPORT OF INSURANCE COMPANIES)REGULATIONS, 2000 Part 5

Title: PART 5 PREPARATION OF FINANCIAL STATEMENTS

State: Central

Year: 2000

prepare separate Receipts and Payments Account in accordance with the Direct Method prescribed in AS 3- "Cash Flow Statement" issued by the ICAI.

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INSURANCE REGULATORY AND DEVELOPMENT AUTHORITY (PREPARATION OF FINANCIAL STATEMENTS AND AUDITOR'S REPORT OF INSURANCE COMPANIES)REGULATIONS, 2000 Schedule 2

Title: SCHEDULE 8 Investments - Shareholders

State: Central

Year: 2000

Outside India TOTAL Notes: (a) Investments in subsidiary/holding companies, joint ventures and associates shall be separately disclosed, at cost. (i) Holding company and subsidiary shall be construed as. Significant Influence may be exercised in several ways,...

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INSURANCE REGULATORY AND DEVELOPMENT AUTHORITY (PREPARATION OF FINANCIAL STATEMENTS AND AUDITOR'S REPORT OF INSURANCE COMPANIES)REGULATIONS, 2000 Schedule 9

Title: SCHEDULE 12 Advances and Other Assets

State: Central

Year: 2000

amount of provision against each head should be shown separately. (b) The term 'officer' should conform to the definition of the word 'officer' given under the Companies Act, 1956.

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INSURANCE REGULATORY AND DEVELOPMENT AUTHORITY (PREPARATION OF FINANCIAL STATEMENTS AND AUDITOR'S REPORT OF INSURANCE COMPANIES)REGULATIONS, 2000 Schedule 1

Title: SCHEDULE A PRINCIPLES OF COMPENSATION

State: Central

Year: 2000

PART I ACCOUNTING PRINCIPLES FOR PREPARATION OF FINANCIAL STATEMENTS PART 2 DISCLOSURES FORMING PART OF FINANCIAL STATEMENTS PART 3 GENERAL INSTRUCTIONS FOR PREPARATION OF FINANCIAL STATEMENTS PART

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INSURANCE REGULATORY AND DEVELOPMENT AUTHORITY (PREPARATION OF FINANCIAL STATEMENTS AND AUDITOR'S REPORT OF INSURANCE COMPANIES)REGULATIONS, 2000 Part 4

Title: PART 4 CONTENTS OF MANAGEMENT REPORT

State: Central

Year: 2000

PART There shall be attached to the financial statements, a management report containing, inter alia, the following duly authenticated by the management: 1. Confirmation regarding the continued

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INSURANCE REGULATORY AND DEVELOPMENT AUTHORITY (PREPARATION OF FINANCIAL STATEMENTS AND AUDITOR'S REPORT OF INSURANCE COMPANIES)REGULATIONS, 2000 Schedule C

Title: SCHEDULE C AUDITOR'S REPORT

State: Central

Year: 2000

SCHEDULE (See regulation 3) The report of the auditors on the financial statements of every insurer shall deal with the matters specified herein: 1. (a) That they have obtained all the

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INSURANCE REGULATORY AND DEVELOPMENT AUTHORITY (PREPARATION OF FINANCIAL STATEMENTS AND AUDITOR'S REPORT OF INSURANCE COMPANIES)REGULATIONS, 2000 Regulation 1

Title: Regulation 1 Short title and commencement

State: Central

Year: 2000

(1) These regulations may be called the Insurance Regulatory and Development Authority (Preparation of Financial Statements and Auditor's Report of Insurance Companies) Regulations, 2000. (2) They shall come into force from the date1 of

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INSURANCE REGULATORY AND DEVELOPMENT AUTHORITY (PREPARATION OF FINANCIAL STATEMENTS AND AUDITOR'S REPORT OF INSURANCE COMPANIES)REGULATIONS, 2000 Complete Act

State: Central

Year: 2000

PART 5 PREPARATION OF FINANCIAL STATEMENTS Regulation1 - Regulation 1 Short title and commencement Regulation2 - Regulation 2 Definitions Regulation3 - SCHEDULE (See regulation 3) PART 1 ACCOUNTING PRINCIPLES FOR PREPARATION OF FINANCIAL STATEMENTS ScheduleC - SCHEDULE … Part2 - PART 2 DISCLOSURES FORMING PART OF FINANCIAL STATEMENTS Part3 - PART 3 GENERAL INSTRUCTIONS FOR PREPARATION OF FINANCIAL STATEMENTS Part4 - PART 4 CONTENTS OF MANAGEMENT

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INSURANCE REGULATORY AND DEVELOPMENT AUTHORITY (PREPARATION OF FINANCIAL STATEMENTS AND AUDITOR'S REPORT OF INSURANCE COMPANIES)REGULATIONS, 2000 Part 2

Title: PART 2 DISCLOSURES FORMING PART OF FINANCIAL STATEMENTS

State: Central

Year: 2000

on the balance sheet date. B. The following accounting policies shall form an integral part of the financial statements: 1. All significant accounting policies in terms of the accounting standards issued by the ICAI, and significant principles

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