Section 51: Submission and publication of returns

51. Submission and publication of returns (1) A copy of every account, balance sheet, certificate, report, return or statement required to be prepared under sections 47, 49 or 50 shall be signed by 2 directors and, in the case of a foreign company, the authorised agent of the insurer, and by the auditor who made the audit or the actuary who made the valuation, as the case may be, and shall be submitted to the Commission within 3 months after the end of the period to which they relate. (2) An insurer shall furnish forthwith to the Commission a certified copy of every report on its affairs made to its shareholders or policy holders. (3) A statement or return other than a balance sheet, profit and loss account, revenue account or actuarial report shall, in the case of a foreign company, be signed by the authorised agent unless the Commission requires it also to be signed by the auditor or the actuary of the insurer. (4) No insurer shall publish in Mauritius or elsewhere any return or statement required under this Act in a form other than that in which it has been furnished to the Commission, but nothing in this subsection shall prevent an insurer from publishing a true and accurate abstract from such return or statement for the purpose of publicity and a copy of which is submitted to the Commission. [Issue 1] I15 – 38 Revised Laws of Mauritius