PIN A10.2.6

An Insurer that is not an ADGM Incorporated Insurer must complete an ADGM Business Return. An ADGM Business Return has the following characteristics:

(a) it includes only liabilities that are Insurance Liabilities of the Insurer in respect of its ADGM Insurance Business and assets that are associated with those Insurance Liabilities; and
(b) revenues and expenses must be included only to the extent that they are attributable to the Insurer's ADGM Insurance Business.