289. Every insurer must keep the books necessary to make a proper showing of its affairs and, in particular, of(a) its income and its source, and its expenses and their object;
(b) the insurance policies which it has issued and the names and addresses of all the persons insured;
(c) its assets and liabilities, including its equity capital.
Every insurer must also keep the books, registers and accounts prescribed by the regulations, in the manner determined therein.
1974, c. 70, s. 289; 1984, c. 22, s. 63; 2002, c. 70, s. 120.