Section 39, The Insurance Act, 2000

(1) Every registered foreign insurer shall furnish to the Commissioner a copy of every statement, balance sheet, revenue account and valuation statements which he is required to submit to the insurance authority of the country in which the insurer is domiciled; and in case the insurer is not required to file any documents to the insurance authority of the country in which he is domiciled, he shall furnish a statement showing his total assets and liabilities at the close of the period covered by the document and his total income and expenditure. (2) If any document in subsection (1) is in any language other than English, the document shall be accompanied by a certified translation in English. [Margin: Certificate that foreign insurer has complied with the requirements and law in country of domicile.]