152R6. Where an insurer, other than an insurer that is required by law to report to the Superintendent of Financial Institutions of Canada, is not required by the Superintendent of Financial Institutions to determine its liabilities in respect of claims referred to in subparagraphs d and e of the second paragraph of section 152R5, in accordance with actuarial principles, the following rules apply:(a) the amount determined under that subparagraph d is deemed to be equal to 95% of the total determined under subparagraph i of that subparagraph d; and
(b) the amount determined under that subparagraph e is deemed to be equal to the total determined under subparagraph i of that subparagraph e.