Singapore legislation
Regulation 9
of Insurance (General Provisions and Exemptions for Captive Insurers) Regulations 2018
Regulation 9
Saving and transitional provisions
Despite regulation 8, a captive insurer must comply with the 2004 Regulations as in force immediately before 1 January 2019, read with the Insurance (Accounts and Statements) Regulations 2004 (G.N. No. S 494/2004) as in force immediately before 1 January 2019, in respect of statements of accounts and other statements, reports and other documents that are required to be lodged by the captive insurer with the Authority under the 2004 Regulations, for —
the accounting period beginning on or after 1 January 2018 and ending on 31 December 2018; and
the financial year of the captive insurer beginning on any day between 1 January 2018 and 31 December 2018 (both dates inclusive).