Section 40, The Insurance Act, 2000

(1) Every registered foreign insurer shall, within six months of the close of the year forward to the Commissioner a certificate from the authority administering insurance legislation in his country of domicile that the insurer has complied with the requirements of the law, and that no action was taken against the insurer by the authority in the year for which the account returns are furnished nor any action is contemplated by the authority against the insurer for any default or contravention of the law. (2) If a certificate is in any language other than English, a certified translation in English shall accompany the original. [Margin: Consolidated accounts of insurers who are holding companies or subsidiaries.]