Section 38: A registered foreign insurer shall keep in Sierra Leone—

(a) a record of all domestic policies issued by him showing his rights and obligations under the policies; (b) a record of premiums received on all domestic policies; (c) a record of all his income and disbursements in respect of his insurance business made in Sierra Leone; and (d) a record of all investments under this Act made and documentary evidence of his assets and liabilities in Sierra Leone. 28 No. 5 Insurance Act 2000 [Margin: Accounts and statements submitted by foreign insurers in their country of domicile.]