Subsidiary Legislation
Insurance (Accounts and Statements) Regulations 2018
Applies to all licensed insurers, except for captive insurers, marine mutual insurers and Special Purpose Reinsurance Vehicles. It sets out the requirements for insurers to submit returns to MAS.
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Insurance (Accounts and Statements) Regulations 2018
Amendment Notes
- 30 Dec 2016
- Insurance (Accounts and Statements) Regulations 2004 [Repealed with effect from 1 Jan 2019]
Related to this Item
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NoticesLast Revised Date: 30 November 2023
Notice 122 Asset & Liability Exposures for Insurers
Requirements for insurers on submitting returns to MAS, including reporting forms, glossary and submission timeframe.
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NoticesLast Revised Date: 30 September 2022
Notice 124 Public Disclosure Requirements
Public disclosure requirements for licensed insurers.
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NoticesLast Revised Date: 15 March 2021
Notice 129 on Insurance Returns (Accounts and Statements)
Requirements for licensed insurers, except for captive insurers, marine mutual insurers and special purpose reinsurance vehicles, on the returns to be lodged with MAS.
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NoticesLast Revised Date: 30 December 2020
Notice 119 Electronic Submission of Returns [Cancelled with effect from 30 Dec 2020]
Requirements for insurers to submit electronic returns to MAS.
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Subsidiary LegislationLast Revised Date: 31 March 2020
Insurance (Valuation and Capital) Regulations 2004
Sets out the requirements under the risk-based capital framework for all licensed insurers, including the way in which assets and liabilities are to be valued.
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CircularsPublished Date: 09 March 2020
ID12/20 Classification of Tax Liabilities Arising from Non-Guaranteed Benefits of Participating Policies
Sets out the classification of tax liabilities arising from non-guaranteed benefits of participating policies.
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NoticesLast Revised Date: 05 March 2020
Notice 319 Valuation of Policy Liabilities of Life Business [Cancelled with effect from 31 Mar 2020]
Requirements and guidelines on the valuation and reporting of policy liabilities.
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CircularsPublished Date: 06 May 2019
ID 07/19 Issuance of Technical Specifications for RBC 2 Parallel Run for Year Ended 31 December 2018
Instructions for conducting RBC 2 parallel for YE2018.
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Subsidiary LegislationPublished Date: 19 December 2018
Insurance (General Provisions and Exemptions for Marine Mutual Insurers) Regulations 2018
Sets out requirements for direct general insurers licensed to write marine mutual insurance business.
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Subsidiary LegislationPublished Date: 19 December 2018
Insurance (Financial Guarantee Insurance) Regulations
Sets out requirements for carrying on financial guarantee insurance business as a direct insurer licensed under the Insurance Act (Cap. 142).
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Subsidiary LegislationPublished Date: 19 December 2018
Insurance (General Provisions and Exemptions for Special Purpose Reinsurance Vehicles) Regulations 2018
Sets out requirements for reinsurers established as special purpose reinsurance vehicles for purposes of insurance securitisation.
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CircularsPublished Date: 19 December 2018
ID 14/18 Review of Insurance Returns and Amendments to Insurance (Valuation and Capital) Regulations 2004
Informs all licensed insurers of the review of insurance returns and the regulations that have been issued or amended to move the existing reporting requirements from subsidiary legislations to notices.
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CircularsPublished Date: 07 November 2018
ID 12/18 Submission of Annual Returns
Reminds all licensed insurers that prior approval from their Chief Executive and/or Board is required before the insurer submits the electronic returns to MAS.
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CircularsPublished Date: 15 December 2017
ID 13/17 Review of Insurance Returns - Implementation Timeline
Sets out the implementation timeline for revised insurance returns.
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ConsultationsPublished Date: 13 October 2014
Consultation on Review of Insurance Returns
- Consultation number:
- P024-2014
- Start date:
- 13 October 2014
- Closing date:
- 24 November 2014
- MAS response date:
- 28 June 2016
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Subsidiary LegislationPublished Date: 18 April 2013
Insurance (General Provisions and Exemptions for Captive Insurers) Regulations 2018
Sets out requirements for captive insurers licensed under the Insurance Act (Cap.142).
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CircularsPublished Date: 03 February 2010
ID 05/10 Amendment of Insurance (Accounts and Statements) Regulations 2004
Provides a summary of submission requirements of insurance returns.
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CircularsPublished Date: 18 February 2008
ID 02/08 Classification of Tax Liabilities Arising from Non-Guaranteed Benefits of Participating Policies
Sets out the classification of tax liabilities arising from non-guaranteed benefits of participating policies.
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GuidelinesLast Revised Date: 03 January 2008
Valuation of Policy Liabilities of General Business [ID 1/04]
Guidelines for valuation of general insurance policy liabilities, and for preparing an actuarial investigation report for general insurance business.