132. An authorized insurer must prepare an annual statement of the position of its affairs as at the date determined by the Authority and include financial statements audited under section 130.
The annual statement must be certified by two of the insurer’s directors; its form and content and the date on which it must be sent to the Authority are determined by the Authority.
If the authorized insurer is neither an authorized Québec insurer nor an insurer constituted under an Act applicable in Canada, the additional financial statements referred to in the first paragraph may include only the information relating to the activities examined by the audit conducted under the second paragraph of section 130.
2018, c. 23, s. 32018, c. 23, s. 3.