‹ CIB 9 TRANSFER OF INSURANCE BUSINESS CIB 10 CAPTIVE INSURERS IN RUN-OFF › CIB 9.1 Accounting and Auditing A Captive Insurer must comply with the business transfer provisions set out in Part 7 of FSMR. ‹ CIB 9 TRANSFER OF INSURANCE BUSINESS CIB 10 CAPTIVE INSURERS IN RUN-OFF ›