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{"sheet":"Index","index":0,"n_rows":102,"n_cols":3,"rows_kept":102,"cut":false,"hidden":false,"merged":[[0,1,0,7],[4,2,4,7],[1,1,1,7]]}
[]
[null,"FIRST SCHEDULE: TABLE OF CONTENTS"]
[]
[]
[null,"SHEET","DESCRIPTION"]
[null,{"$f":"HYPERLINK(\"#'Introduction'!A1\", \"Introduction\")","v":"Introduction"}]
[null,{"$f":"HYPERLINK(\"#'Guidance Notes'!A1\", \"Guidance Notes\")","v":"Guidance Notes"},"Guidance Notes to fill the template"]
[null,{"$f":"HYPERLINK(\"#'Specifications'!A1\", \"Specifications\")","v":"Specifications"},"Specifications for template completion"]
[null,{"$f":"HYPERLINK(\"#'Shareholders'!A1\", \"Shareholders\")","v":"Shareholders"},"Disclosure of company's shareholders"]
[null,{"$f":"HYPERLINK(\"#'Shareholding structure'!A1\", \"Shareholding structure\")","v":"Shareholding structure"},"Disclosure of company's shareholding structure"]
[null,{"$f":"HYPERLINK(\"#'Disclosure'!A1\", \"Disclosure\")","v":"Disclosure"},"Disclosure with respect to changes over previous period, Exchange rates, ESG, and other disclosures"]
[null,{"$f":"HYPERLINK(\"#'Corporate organisation chart'!A1\", \"Corporate organisation chart\")","v":"Corporate organisation chart"},"Disclosure of Corporate organisation chart"]
[null,{"$f":"HYPERLINK(\"#'PCC'!A1\", \"PCC\")","v":"PCC"},"Disclosure with respect to Protective Cell Companies (PCC)"]
[null,{"$f":"HYPERLINK(\"#'Checks'!A1\", \"Checks\")","v":"Checks"},"Checks to ensure proper filling of the template"]
[null,{"$f":"HYPERLINK(\"#'Simplifications'!A1\", \"Simplifications\")","v":"Simplifications"},"Simplifications or assumptions used for the completion of the statutory returns"]
[null,{"$f":"HYPERLINK(\"#'Corporate information'!A1\", \"Corporate information\")","v":"Corporate information"},"Specification of company information"]
[null,{"$f":"HYPERLINK(\"#'Certificate of Solvency'!A1\", \"Certificate of Solvency\")","v":"Certificate of Solvency"},"Certificate of Solvency"]
[]
[null,{"$f":"HYPERLINK(\"#'BS'!A1\", \"BS\")","v":"BS"}]
[null,"Assets"]
[null,{"$f":"HYPERLINK(\"#'A0'!A1\",\"A0\")","v":"A0"},"Statement of assets"]
[null,{"$f":"HYPERLINK(\"#'A1'!A1\",\"A1\")","v":"A1"},"Property, plant and equipment"]
[null,{"$f":"HYPERLINK(\"#'A2'!A1\",\"A2\")","v":"A2"},"Goodwill and other intangible assets"]
[null,{"$f":"HYPERLINK(\"#'A3'!A1\",\"A3\")","v":"A3"},"Right-of-use Assets"]
[null,{"$f":"HYPERLINK(\"#'A4'!A1\",\"A4\")","v":"A4"},"Investment in Related Companies"]
[null,{"$f":"HYPERLINK(\"#'A5'!A1\",\"A5\")","v":"A5"},"Investment property"]
[null,{"$f":"HYPERLINK(\"#'A6'!A1\",\"A6\")","v":"A6"},"Financial investments"]
[null,{"$f":"HYPERLINK(\"#'A7'!A1\",\"A7\")","v":"A7"},"Derivative assets"]
[null,{"$f":"HYPERLINK(\"#'A8'!A1\",\"A8\")","v":"A8"},"Current and deferred tax assets and liabilities"]
[null,{"$f":"HYPERLINK(\"#'A9'!A1\",\"A9\")","v":"A9"},"Receivables"]
[null,{"$f":"HYPERLINK(\"#'A10'!A1\",\"A10\")","v":"A10"},"Recovery from insurance companies"]
[null,{"$f":"HYPERLINK(\"#'A11'!A1\",\"A11\")","v":"A11"},"Assets held for sale"]
[null,{"$f":"HYPERLINK(\"#'A12'!A1\",\"A12\")","v":"A12"},"Assets covering general business technical provisions"]
[null,{"$f":"HYPERLINK(\"#'A13'!A1\",\"A13\")","v":"A13"},"Cash and other assets"]
[]
[null,"Liabilities"]
[null,{"$f":"HYPERLINK(\"#'IR5'!A1\", \"L0\")","v":"L0"},"Balance sheet liabilities and equity"]
[null,{"$f":"HYPERLINK(\"#'L1'!A1\", \"L1\")","v":"L1"},"Liabilities held for sale"]
[null,{"$f":"HYPERLINK(\"#'L2'!A1\", \"L2\")","v":"L2"},"Derivative liabilities"]
[null,{"$f":"HYPERLINK(\"#'L3'!A1\", \"L3\")","v":"L3"},"Investment contract liabilities"]
[null,{"$f":"HYPERLINK(\"#'L4'!A1\", \"L4\")","v":"L4"},"Lease liabilities"]
[null,{"$f":"HYPERLINK(\"#'L5'!A1\", \"L5\")","v":"L5"},"Trade and other payables, including insurance payables"]
[null,{"$f":"HYPERLINK(\"#'L6'!A1\", \"L6\")","v":"L6"},"Borrowings"]
[null,{"$f":"HYPERLINK(\"#'L7'!A1\", \"L7\")","v":"L7"},"Other liabilities"]
[]
[null,"Insurance & Reinsurance"]
[null,{"$f":"HYPERLINK(\"#'IR0'!A1\",\"IR0\")","v":"IR0"},"Balance sheet and reserves summary"]
[null,{"$f":"HYPERLINK(\"#'IR1'!A1\",\"IR1\")","v":"IR1"},"Insurance Liabilities"]
[null,{"$f":"HYPERLINK(\"#'IR2'!A1\",\"IR2\")","v":"IR2"},"Insurance assets"]
[null,{"$f":"HYPERLINK(\"#'IR3'!A1\",\"IR3\")","v":"IR3"},"Reinsurance Liabilities"]
[null,{"$f":"HYPERLINK(\"#'IR4'!A1\",\"IR4\")","v":"IR4"},"Reinsurance assets"]
[null,{"$f":"HYPERLINK(\"#'IR5'!A1\",\"IR5\")","v":"IR5"},"Liability roll forward for insurance contracts measured under GMM"]
[null,{"$f":"HYPERLINK(\"#'IR6'!A1\",\"IR6\")","v":"IR6"},"Liability roll forward for reinsurance contracts measured under GMM"]
[null,{"$f":"HYPERLINK(\"#'IR7'!A1\",\"IR7\")","v":"IR7"},"Liability roll forward for insurance contracts measured under GMM - 2"]
[null,{"$f":"HYPERLINK(\"#'IR8'!A1\",\"IR8\")","v":"IR8"},"Liability roll forward for reinsurance contracts measured under GMM - 2"]
[null,{"$f":"HYPERLINK(\"#'IR9'!A1\",\"IR9\")","v":"IR9"},"Liability roll forward for insurance contracts measured under PAA"]
[null,{"$f":"HYPERLINK(\"#'IR10'!A1\",\"IR10\")","v":"IR10"},"Liability roll forward for reinsurance contracts measured under PAA"]
[null,{"$f":"HYPERLINK(\"#'IR11'!A1\",\"IR11\")","v":"IR11"},"Cashflows"]
[null,{"$f":"HYPERLINK(\"#'IR12'!A1\",\"IR12\")","v":"IR12"},"Risk adjustment confidence interval"]
[]
[null,"Insurance finance result"]
[null,{"$f":"HYPERLINK(\"#'I0'!A1\", \"I0\")","v":"I0"},"Statement of financial performance"]
[null,{"$f":"HYPERLINK(\"#'I1'!A1\", \"I1\")","v":"I1"},"Insurance Revenue under GMM"]
[null,{"$f":"HYPERLINK(\"#'I2'!A1\", \"I2\")","v":"I2"},"Insurance Revenue under PAA"]
[null,{"$f":"HYPERLINK(\"#'I3'!A1\", \"I3\")","v":"I3"},"Insurance service expense measured under GMM"]
[null,{"$f":"HYPERLINK(\"#'I4'!A1\", \"I4\")","v":"I4"},"Insurance service expense measured under PAA"]
[null,{"$f":"HYPERLINK(\"#'I5'!A1\", \"I5\")","v":"I5"},"Net Expenses from Reinsurance Contracts"]
[null,{"$f":"HYPERLINK(\"#'I6'!A1\", \"I6\")","v":"I6"},"Finance income/(expenses) for insurance contracts issued"]
[null,{"$f":"HYPERLINK(\"#'I7'!A1\", \"I7\")","v":"I7"},"Finance income/(expenses) for reinsurance contracts held"]
[null,{"$f":"HYPERLINK(\"#'I8'!A1\", \"I8\")","v":"I8"},"Reinsurance Ceded"]
[null,{"$f":"HYPERLINK(\"#'I9'!A1\", \"I9\")","v":"I9"},"Insurance service result"]
[null,{"$f":"HYPERLINK(\"#'I10'!A1\", \"I10\")","v":"I10"},"Net Expenses from reinsurance"]
[null,{"$f":"HYPERLINK(\"#'I11'!A1\", \"I11\")","v":"I11"},"Amount recoverable from reinsurers"]
[]
[null,"Profit and Loss"]
[null,{"$f":"HYPERLINK(\"#'PL0'!A1\", \"PL0\")","v":"PL0"},"Statement of profit and loss"]
[null,{"$f":"HYPERLINK(\"#'PL1'!A1\", \"PL1\")","v":"PL1"},"Non attributable expenses"]
[null,{"$f":"HYPERLINK(\"#'PL2'!A1\", \"PL2\")","v":"PL2"},"Investment income"]
[null,{"$f":"HYPERLINK(\"#'PL3'!A1\", \"PL3\")","v":"PL3"},"Other comprehensive income"]
[]
[null,"Capital"]
[null,{"$f":"HYPERLINK(\"#C0!A1\",\"C0\")","v":"C0"},"Capital Requirements"]
[null,{"$f":"HYPERLINK(\"#'C1'!A1\",\"C1\")","v":"C1"},"Capital adequacy requirements"]
[null,{"$f":"HYPERLINK(\"#'C2'!A1\",\"C2\")","v":"C2"},"Investment in listed corporates"]
[null,{"$f":"HYPERLINK(\"#'C3'!A1\",\"C3\")","v":"C3"},"Investment in unlisted corporates"]
[null,{"$f":"HYPERLINK(\"#'C4'!A1\",\"C4\")","v":"C4"},"Investment in property"]
[null,{"$f":"HYPERLINK(\"#'C5'!A1\",\"C5\")","v":"C5"},"Investment in related companies"]
[null,{"$f":"HYPERLINK(\"#'C6'!A1\",\"C6\")","v":"C6"},"Investment in listed Commodities"]
[null,{"$f":"HYPERLINK(\"#'C7'!A1\",\"C7\")","v":"C7"},"Investment in unlisted Commodities"]
[null,{"$f":"HYPERLINK(\"#'C8'!A1\",\"C8\")","v":"C8"},"Policy & policy liability information"]
[null,{"$f":"HYPERLINK(\"#'C9'!A1\",\"C9\")","v":"C9"},"Analysis of Surplus"]
[null,{"$f":"HYPERLINK(\"#'C10'!A1\",\"C10\")","v":"C10"},"Life fund analysis"]
[]
[null,"Reporting"]
[null,{"$f":"HYPERLINK(\"#'R1'!A1\", \"R1\")","v":"R1"},"Quarterly Returns - Policies, premiums, claims, lapses, surrender and maturity"]
[null,{"$f":"HYPERLINK(\"#'R2'!A1\", \"R2\")","v":"R2"},"Commissions"]
[null,{"$f":"HYPERLINK(\"#'R3'!A1\", \"R3\")","v":"R3"},"Financial ratios"]
[null,{"$f":"HYPERLINK(\"#'R4'!A1\", \"R4\")","v":"R4"},"Summary of reinsurance contracts held"]
[null,{"$f":"HYPERLINK(\"#'R5'!A1\", \"R5\")","v":"R5"},"Onerous contracts"]
[null,{"$f":"HYPERLINK(\"#'R6'!A1\",\"R6\")","v":"R6"},"Discount rates"]
[null,{"$f":"HYPERLINK(\"#'R7'!A1\",\"R7\")","v":"R7"},"Analysis of amounts life insurance effected and in force"]
[null,{"$f":"HYPERLINK(\"#'R8'!A1\",\"R8\")","v":"R8"},"Remaining Contractual Service Margin from insurance contracts estimated at the end of the year"]

{"sheet":"Introduction","index":1,"n_rows":12,"n_cols":4,"rows_kept":12,"cut":false,"hidden":false,"merged":[[11,1,11,2],[8,1,8,2],[9,1,9,2],[10,1,10,2],[3,1,3,2],[5,1,5,2],[6,1,6,2],[7,1,7,2]]}
[]
[]
[]
[null,"Formatting",null,"Description"]
[null,"Input field",null,"This item should be completed by typing information "]
[null,"Input field Selection",null,"This item should be completed by selecting an item from a drop - down list "]
[null,"Description",null,"This item provides a description of the information to be provided in the relevant input fields."]
[null,"Checks",null,"This item is used to check information across the data specification."]
[null,"Sub - heading",null,"This item describes the information that is contained in the section following it."]
[null,"Heading",null,"This item describes the information contained on the relevant worksheet."]
[null,"Calculations",null,"This item is used to calculate information across the data specification."]
[null,"Blank",null,"This item should be left blank"]

{"sheet":"Guidance Notes","index":2,"n_rows":255,"n_cols":1,"rows_kept":255,"cut":false,"hidden":false,"merged":[]}
["The information in this sheet will assist you in populating the templates."]
[]
["Note that for any approximation/simplification used when filling the form, licensee will have to mention same in the \"Simplification\" form."]
[]
["Specifications"]
["The Specifications formsheet requires the following information pertaining to the Licensee completing the template: \n•\tName of the Licensee\n•\tLicense number\n•\tIs the entity a Protected Cell Company and is reporting being done at cell or consolidated level\n•\tThe year end of the reporting period and the date of completing the template\n•\tCurrency to be used for reporting\n•\tAnd the method used to value IFRS 17 liabilities (General Measurement Model, Premium Allocation Approach or both)\n\nThe template will be updated according to the information provided in the specifications form.\nThe specification formsheet also requires the acknowledgement and signatures of the person completing the template, the person reviewing the template, and the Auditor. The acknowledgement and signature of the Actuary is required for the Capital Requirements section only. "]
["Shareholders"]
["This sheet is to be completed in the same way as it used to be under the previous Rule."]
["The Shareholders form requires the following information pertaining to the companies’ shareholders: \n•\tName\n•\tNumber of shares held\n•\tThe percentage voting right held "]
[]
["Shareholding Structure"]
["This sheet is to be completed in the same way as it used to be under the previous Rule."]
["The Shareholding structure form requires group structure of the entity up to the beneficial owner giving particulars of:\n   •\tBusiness activity of each entity within the group\n   •\tPlace of registration of each entity within the group \n   •\tThe license, authorisation, registration and approval, as the case may be, granted by any regulatory body"]
[]
["Disclosure"]
["The Disclosure form requires information pertaining to the following from the Licensee:\n•   \tSignificant methodology changes with respect to the previous reporting period*\n•   \tExchange rate used for conversion of numbers designated in foreign currencies (all currencies except MUR)\n•   \tEnvironmental, Social and Governance (ESG) disclosures"]
[]
["Corporate Organisation"]
["The Corporate organisation chart form requires the licensees to provide a chart showing their Internal Organogram. Any chart format is acceptable provided it being clear.\nSame as in the previous template"]
[]
["PCC"]
["The PCC form requires disclosure pertaining to Protective Cell Companies' (PCC) financial information.\nThis will only be applicable for PCC’s choosing to report at a consolidated level.  \nFor companies reporting at a consolidated level, the name of each cell disclosed must be input in row 6."]
[]
[]
["Checks"]
["The Checks form provides checks and warnings to ensure proper filling of the template. A summary of the checks is provided below:\n\n•  \tGeneral checks: These checks ensure that key financial figures are accurately aggregated over the different lines of business. They also check for    \nthe reasonableness of receivables by ensuring provisions for bad debts do not exceed gross receivables.\n\t\n•  \tInsurance contract checks: These checks ensure that Insurance Assets/(Liabilities) are consistent across all forms.\n\t\n•  \tAsset concentration limit checks: If there are investments over concentration limits, these checks will flag this as “Over concentration Limit”. However, this is a warning message and not a breach. Capital will need to be held for all investment exceeding the concentration limit.\n\t\n•  \tReconciliation checks for investments: These checks ensure that that all investment information disclosed in the “C” forms are consistent with those in the balance sheet.  \n\t\n•  \tCapital requirement checks: This check flags if the available capital is less than 150% of the minimum required capital.  "]
[]
[]
["Simplifications"]
["The simplifications form requires the entity to list the simplifications and/or approximations made in the process of filling the template.\nFor any simplification and/or approximation used in the template, the licensee should indicate the simplifications/approximations, the relevant cells affected and the description of the simplifications/approximations.\nThe form also requires the entity to list the reinstatements made to previous year numbers, the relevant amount of the reinstatement, and the reasons for the changes."]
[]
["Corporate Information"]
["The Corporate information form requires company personnel information such as:\n•   \tInformation regarding directors and whether the directors are Executive, Non-Executive or Independent\n•   \tName and description of Audit committee members\n•   \tName of sub-committee and sub-committee members\n•   \tNames of officers\n•   \tInformation pertaining to External auditor and Actuary Details of contact persons and\n•   \tCompany office address (including branch offices) information.\nSame as in the previous template."]
[]
["Balance Sheet"]
["BS"]
["The Balance Sheet form provides a summary of the assets, liabilities, and equity of the entity. This form is a summary sheet with no inputs required, all fields being pre-populated."]
[]
["Assets"]
["A0"]
["The A0 form provides a summary of the entity’s balance sheet assets. Inputs are required for previous year’s assets while current year asset amounts are pre-populated based on input from other form sheets."]
[]
["A1"]
["The A1 form Requires disclosure of balance sheet amounts for Property and, Plant and Equipment (PPE).\nFor each property owned, disclosure must be made separately while also providing the location and description of each property. \nIf the number of property exceeds the number of allowed rows, these can be grouped and indicated in the Simplifications form.\nIf any requested information is not available for PPE disclosure, licensee should mention same in the simplification form."]
[]
[]
["A2"]
["The A2 form requires disclosure of balance sheet amounts for Goodwill and Intangible assets. \nGoodwill and other intangible assets must be disclosed separately with a description of each item provided in the “Item” column. The licensee must choose whether the item can be classified as “Goodwill” or “Other intangible asset” from the dropdown in the “Description” column."]
[]
["A3"]
["The A3 form requires disclosure of balance sheet amounts for Right-of-use assets. \nEach Right-of-use asset must be disclosed separately with a relevant description provided in the “Right-of-use asset” column."]
[]
["A4"]
["The A4 form requires disclosure pertaining to licensees' investment in Related Companies. \nMore information can be provided on the type of related companies in the “Description” column (For example, the name of the Related Company can be specified)"]
[]
["A5"]
["The A5 form requires disclosure with regards to Investment property. \nThe disclosure must be separate for each investment property with the type of property (retail warehouse, supermarket, office, etc) chosen from the dropdown in the “Type of property column” with a description of the property. \nIf the number of investment property exceeds the number of allowed rows, these can be grouped and indicated in the simplifications form.\nIf any requested information is not available for investment property disclosure, licensee should mention same in the simplification form."]
[]
["A6"]
["The A6 form requires disclosure of details pertaining to financial investments.\nThe investment in each asset category needs to be disclosed separately using the schedules provided for each investment category and under the 3 valuation methods: fair value through profit and loss, fair value through other comprehensive income and amortized cost.\nAllowance for Expected Credit Losses (ECL) must be disclosed as per IFRS 9.\nAdditionally, fields have been included after the total columns for Deposits, Bonds and Debentures as well as Equity to allow for input relating to Accrued Interest. \nAll information provided will be used to populate a summary table that   categorizes financial investments by type, valuation method, and accrued interest, which will be included in the total financial investment amount on the balance sheet in A0. Cells where input is not required have been greyed out.\nAll financial investments combined and disclosed as a single line item should be mentionned in the simplification form."]
[]
["A7"]
["The A7 form requires disclosure pertaining to iInvestment in derivative assets. The insurer is required to list the various types of derivative assets such as futures, options, swaps, forwards, and credit derivatives. \nFor each type, the issued currency, the total amount, credit rating, and the individual corresponding to the remaining term of exposure (less than 1 year, 1-5 years, over 5 years) need to be specified. \nIf any requested information is not available for derivative disclosure, licensee should mention same in the simplification form."]
[]
[]
["A8"]
["The A8 form requires disclosure of amounts for current and deferred tax assets and liabilities."]
[]
["A9"]
["The A9 form requires disclosure with regards to receivables from Related Companies, from Corporations, investment income receivables and other receivables. \nDisclosures with regards to each receivable must be made separately along with the required ageing for each gross receivable. \nWhere relevant, the bad debts written off and the provisions for doubtful debts must be disclosed. \nIf the number of receivables significantly exceeds the allowable number of rows, licensees can consider grouping the receivables while indicating this in the simplifications sheet. "]
[]
["A10"]
["The A10 form requires disclosure of receivables from each insurer along with an ageing of the gross receivables. \nThe list of insurance companies will be pre-populated by the FSC.\nPlease note that the information in this form is not included in the Balance Sheet, as it is not considered a balance sheet item under IFRS 17."]
[]
["A11"]
["The A11 form requires disclosure of Assets held for sale. \nAssets held for sale pertaining to PPE, Goodwill, Other intangible assets, and Investment property will be pre-populated based on the input from other forms."]
[]
["A12"]
["The A12 form captures details regarding Assets covering general business technical provisions and shows any surplus/shortage thereof.\nSame as in the previous template."]
[]
["A13"]
["The A13 form requires disclosure with regards to asset for insurance acquisition cashflows, prepayments and accrued income, retirement benefit asset, cash and other assets. \nFunds that are deposited in a bank account are disclosed in form A6 under Cash at Bank."]
[]
[]
["Liabilities"]
["L0"]
["The L0 form summarises amounts related to liability and equity items which make up the insurer's balance sheet. \nFields relating to the current year are pre-populated based on the other liability forms in the return. \nHowever, fields relating to the previous year must be populated. "]
[]
["L1"]
["The L1 form requires disclosure pertaining to liabilities held for sale. "]
[]
["L2"]
["The L2 form requires disclosure pertaining to derivative liabilities. \nThe total amount is subsequently reported in the balance sheet. \nThe currency, in which the derivative has been issued, can be selected from the drop down in the ‘Issued currency’ column.\nThe amount disclosed should be in the chosen currency (in the Specifications form) and the exchange rate used to the conversion (if applicable) should be disclosed in the “Disclosure” form.  "]
[]
["L3"]
["The L3 form Requires disclosure pertaining to investment contract liabilities.\nThe insurer needs to describe each liability (for example, unit-linked contracts, annuities, etc) and the amount associated with each liability."]
[]
["L4"]
["The L4 form Requires disclosure with regards to lease liabilities. \nType of the lease liabilities and currency can be selected from the drop down in the ‘Description’ and ‘Issued currency’ column respectively. "]
[]
["L5"]
["The L5 form requires disclosure with regards to trade and other payables.\nPayables due to agent, brokers and intermediaries are those payables which do not form part of the insurance or reinsurance cashflows."]
[]
["L6"]
["The L6 form requires disclosure with regards to borrowings. \nThe borrowings must be categorised as subordinated borrowings, senior borrowings, and short-term operational borrowings based on the drop down in the ‘Type’ column. Subordinated borrowings should be further categorised as secured or unsecured. \nAll information provided in this form will be used to populate a summary table containing a breakdown of the different types of borrowings and provide an aggregated amount.\nIf any requested information is not available for borrowings disclosure, licensee should mention same in the simplification form."]
[]
["L7"]
["The L7 form requires disclosure with regards to retirement benefit liabilities and other liabilities. "]
[]
[]
["Insurance & Reinsurance"]
["IR0"]
["The IR0 form provides a summary of the balance sheet (asset, liabilities, and equity). \nBoth the current year and previous year will be automatically populated based on data from other forms. \nThe form also provides also a reserves summary (summary of liability arising from insurance and reinsurance contracts and MCR ratio).  \nThe current year will be automatically populated based on data from other forms, while the previous year will need to be manually inputted."]
[]
["IR1"]
["The IR1 form requires disclosure with regards to insurance liabilities. \nLiability for Remaining Coverage (LRC) and Liability for Incurred Claims (LIC) which together constitute insurance liabilities must be disclosed separately. \nThe Best Estimate liability disclosure required for the LRC excludes the Loss Component since this must be disclosed under the “Loss Component” column.\nIf a discounted BEL is used and the values for “Impact of Discounting” is not available, please specify same in the “Simplification” form."]
[]
["IR2"]
["The IR2 form requires disclosure with regards to insurance assets (negative insurance liabilities) and follows a similar structure to the IR1 form. \nAll numbers must be input as positive in this form. \nIf a discounted BEL is used and the values for “Impact of Discounting” is not available, please specify same in the “Simplification” form."]
[]
["IR3"]
["The IR3 form requires disclosure with regards to reinsurance liabilities (negative reinsurance asset) and follows a similar structure to the IR1 form.\nAll numbers must be input as positive in this form.\nIf a discounted BEL is used and the values for “Impact of Discounting” is not available, please specify same in the “Simplification” form. "]
[]
["IR4"]
["The IR4 form requires disclosure with regards to reinsurance assets and follows a similar structure to the IR1 form. \nAll numbers must be input as positive in this form.\nIf a discounted BEL is used and the values for “Impact of Discounting” is not available, please specify same in the “Simplification” form."]
[]
["IR5"]
["The IR5 form requires disclosure of movement of liabilities during the year, from opening to closing, for insurance contracts issued measured under the GMM approach. Disclosure is required according to the following splits:\n•\tChanges to current service provided\n•\tFuture service to be provided\n•\tPast service provided. \nThe closing balance must match the closing balance of IR1 form.\nThis form will be greyed out if the PAA is chosen as the method of valuation."]
[]
["IR6"]
["The IR6 form follows a similar structure to the IR5 form for reinsurance contracts."]
[]
["IR7"]
["Requires disclosure of movement of liabilities during the year (from opening to closing) for insurance contracts issued measured under the GMM approach. \nDisclosure is required according to the following splits:\n•\tLiability for Remaining Coverage\n•\tLiability for Incurred Claims\nThis form will be greyed out if the PAA is chosen as the method of valuation."]
[]
["IR8"]
["The IR8 form follows a similar structure to the IR7 form for reinsurance contract."]
[]
["IR9"]
["The IR9 form requires disclosure of movement of liabilities during the year for insurance contracts issued measured under the PAA approach.\nDisclosure is required according to the following splits:\n•\tLiability for Remaining Coverage\n•\tLiability for Incurred Claims\nThis form will be greyed out if the GMM is chosen as the method of valuation. "]
[]
["IR10"]
["The IR10 form requires disclosure of movement of assets during the year for reinsurance contracts held measured under the PAA approach. \nThis form will be greyed out if the GMM is chosen as the method of valuation."]
[]
["IR11"]
["The IR11 form requires disclosure pertaining to cash flows relating to insurance business issued and reinsurance business held. \nCash flows relating to contracts measured under the GMM and PAA approach must be disclosed separately. \nIf the PAA approach is selected in the Specifications form, the inputs relating to GMM will be greyed out and vice versa.\nThe disclosures will be used to populate the liability roll forward forms (Forms IR5 to IR10)."]
[]
["IR12"]
["The IR12 form requires disclosure of the Risk Adjustment Confidence interval for each line of business and the corresponding method to derive the confidence interval. "]
[]
[]
["Insurance finance result"]
["I0"]
["The I0 form will be pre-populated based on the subsequent I-form, no input will be required.\nThis form summarises the insurance service results before and after accounting for reinsurance contracts."]
[]
["I1"]
["The I1 form requires disclosure of insurance revenue across different business lines measured under the GMM approach.\nNote that if the PAA approach is selected (selection made in the “Specification” form), this I1 form will be greyed out.\n "]
[]
["I2"]
["The I2 form requires disclosure of insurance revenue across different business lines measured under the PAA approach. \nNote that if the GMM approach is selected (selection made in the “Specification” form), this I2 form will be greyed out.\n"]
[]
["I3"]
["The I3 form requires disclosure of insurance service expense under the GMM approach.\nFor each subsections the disclosure of insurance service expense will be further classified into:\n•\tincurred insurance service expense\n•\tchanges in insurance service expense pertaining to past services\n•\tchanges in insurance service expense pertaining to future services\nNote that if the PAA approach is selected (selection made in the “Specification” form), this I3 form will be greyed out.\n"]
[]
["I4"]
["The I4 form requires disclosure of insurance service expense under the PAA approach. \nFor each subsections the disclosure of insurance service expense will be further classified into:\n•\tincurred insurance service expense\n•\tchanges in insurance service expense pertaining to past services\n•\tchanges in insurance service expense pertaining to future services\nPlease note that if the GMM approach is selected (selection made in the “Specification” form), this I4 form will be greyed out."]
[]
["I5"]
["The I5 form requires the disclosure of reinsurance premiums paid, the amounts recoverable from reinsurance and the changes in risk of non-performance for each line of business. \nThe disclosed data then allows the net expenses from reinsurance contracts to be calculated."]
[]
["I6"]
["The I6 form requires the disclosure with regards to finance income/(expenses) for insurance contracts issued, disaggregated between the amount that pertains to the Profit and Loss and Other Comprehensive Income, and further segmented by line of business."]
[]
["I7"]
["The I7 form requires the disclosure with regards to finance income/(expenses) for reinsurance contracts held, disaggregated between the amount that pertains to the Profit and Loss and Other Comprehensive Income, and further segmented by line of business."]
[]
["I8"]
["The I8 form provides a summary on the insurance service results, in accordance with IFRS 17, split by class of business. \nNote that no additional inputs are required, as the data will be pre-populated based on the inputs from the other forms."]
[]
["I9"]
["The I9 form requires a detailed disclosure pertaining to reinsurance contracts with the ARC and ARIC, categorized by the type of reinsurance arrangement (quota share, surplus, excess of loss, and facultative) and further segmented by class of business.\nIf the level of granular information is not available, licensee should indicate same in the simplification form."]
[]
[]
["Profit and Loss"]
["PL0"]
["The PL0 form computes the statement of Profit and Loss of the entity updated for IFRS 17. \nPart of this form will be partly pre-populated based on the previous I-forms and the subsequent PL-forms.\nDisclosure will be required regarding: other sources of income, taxation, any transfer to reserves and dividends declared. \nData for the past year will also have to be disclosed."]
[]
["PL1"]
["The PL1 form requires disclosure with regards to non-attributable expenses per line of business.\nNot attributable expenses are expenses that cannot be directly attibutable to a group of insurance contract.\nNote that for this form other non-attributable expenses not mentioned in the list can be added by expanding the grouped rows. \nPlease specify the non-attributable expenses in the column B."]
[]
["PL2"]
["The PL2 form requires disclosure of a detailed summary of net investment income.\nIt includes information on realized and fair value gains and losses, gross and net investment income, and adjustments for investment expenses, taxes, and credit loss allowances."]
[]
["PL3"]
["The PL3 form requires disclosure pertaining to other comprehensive income (net of tax). \nIt specifies items that will be classified to profit or loss, those that will not be reclassified, and income related to insurance contracts."]
[]
[]
["Capital"]
["C0"]
["The C0 form computes:\n•\tTotal Capital Available\n•\tMinimum Capital Requirement\n•\tExcess Capital Requirement over Minimum Capital Requirement\n•\tCapital Available expressed as a percentage of Minimum Capital Requirement."]
[]
["C1"]
["The C1 form computes the capital adequacy requirements per type of product, as per the FSC Guidelines on Stress Test Requirement for Long Term Insurers. "]
[]
["C2"]
["The C2 form requires disclosure of investment in listed corporates. \nThe C2 form compiles the amounts by which each individual investments in listed corporations exceed the concentration limit. The concentration limit is 10% of total assets. "]
[]
["C3"]
["The C3 form requires disclosure of investment in unlisted corporates. \nThe C3 form compiles the amounts by which each individual investments in unlisted corporations exceed the concentration limit. The concentration limit is 5% of total assets. "]
[]
["C4"]
["The C4 form requires disclosure of investment in property. \nThe C4 form compiles the amounts by which each individual investments in property exceed the concentration limit. The concentration limit is 10% of total assets. "]
[]
["C5"]
["The C5 form requires disclosure of investment in related companies. \nThe C5 form compiles the amounts by which total investment in related companies exceed the concentration limit. The concentration limit is 10% of total assets. "]
[]
["C6"]
["The C6 form requires disclosure of investment in listed commodities. \nThe C6 form compiles the amounts by which each individual investments in listed commodities exceed the concentration limit. The concentration limit is 10% of total assets. "]
[]
["C7"]
["The C7 form requires disclosure of investment in unlisted commodities. \nThe C7 form compiles the amounts by which each individual investments in unlisted commodities exceed the concentration limit. The concentration limit is 5% of total assets. "]
[]
["C8"]
["The C8 form requires disclosure per type of insurance product pertaining to:\n•\tParticulars of the policies value:\n-\tnumber of policies\n-\tsum assured and bonuses\n-\tgross yearly premium\n-\tnet yearly premium\n•\tValue of:\n-\tsum assured and bonuses\n-\tpremiums\n-\texpenses\n-\tother or reserves for LLTI\n-\treinsurance\n-\tliability\n•\tInsurance liability\n•\tReinsurance asset\nSame as the previous template."]
[]
["C9"]
["The C9 form requires disclosure of analysis of surplus, per type of product.\nPlease note any other assumptions, not already listed in this sheet, can be added by expanding the grouped rows.\nSame as the previous template."]
[]
["C10"]
["The C10 form computes surplus after allowing for bonuses and shareholder’s profit per type of product.\nThis form C10 requires disclosure of life fund, pension business, actuarial liability, reversionary and other bonuses as well as surplus allocated to shareholders.\nSame as the previous template."]
[]
[]
["Reporting"]
["R1"]
["The R1 Form requires the insurer to provide the below detail (Please note that non-cumulative figures should be disclosed):\n\nNumber of policies written: The number of policies for each quarter for the current and previous year categorized by line of business.\nThere should be separate disclosure for personal and commercial lines.\n\nNumber of Claims paid: The number of claims paid for each quarter for the current and previous year categorized by line of business.There should be separate disclosure for personal and commercial lines.\n  \nClaims Paid: The total gross claims paid for each quarter for the current and previous year categorized by line of business.\nExposure: The total exposure (sum assured) for each quarter for the current and previous year categorized by line of business\n\nGross Written Premium: The gross written premium for each quarter for the current and previous year categorized by line of business.\n\nNumber of policy lapses: The number of lapses for each quarter for the current and previous year categorized by line of business.\n\nPolicy Surrender: The number of surrenders for each quarter for the current and previous year categorized by line of business.\n\nNumber of policies matured: The number of policies that matured for each quarter for the current and previous year categorized by line of business."]
[]
["R2"]
["The R2 form requires the disclosure of commission paid by insurer during the current and previous year, categorized by line of business. "]
[]
["R3"]
["The R3 form requires the disclosure of financial ratios as defined in the template. \nThe current year ratios have been pre-populated based on the input from other sheets while previous years’ ratios need to be input manually. "]
[]
["R4"]
["The R4 Form requiresthe disclosure of net reinsurance contract assets/(liabilities) held for non-participating contracts on individual and group basis and further segregated by line of business.\n\nFor each line of business the premium allocated to reinsurer and amount recoverable need to be specified."]
[]
["R5"]
["The R5 form requires the disclosure of information with regards to onerous contracts.\nSeparate disclosures are required for contracts issued and contracts acquired which are further separated into non-onerous and onerous."]
[]
["R6"]
["The R6 form requires the disclosure of discount rates used in the calculation of LIC and LRC. \nPlease note that this applies only to contracts measured under the General Measurement Model - (GMM). \nThe disclosure is categorized by class of business and by type of contract. The types of contracts are insurance contracts issued, reinsurance contracts issued, and reinsurance contracts held."]
[]
["R7"]
["The R7 Form requires the disclosure of the number of insurance contracts issued and number of reinsurance contracts held. \nSeparate disclosures are required for participating and non-participating contracts which is further segregated in Group and Individual basis. \nOn each basis, disclosure is required for New Business and In Force business for the different lines of business."]
["R8"]
["The R8 form requires the disclosure of remaining Contractual Service Margin (CSM) at the end of the reporting period. \nData need to be provided for the different line of business on an Individual and Group basis for both Participating and Non-Participating contracts."]

{"sheet":"Specifications","index":3,"n_rows":36,"n_cols":3,"rows_kept":36,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[null,"Specification for template completion"]
[null,"Insurance Entity completing this template:","ABC Ltd"]
[null,"Insurance licence number for which this template is being completed, if applicable:"]
[]
[null,"Is the insurance entity completing this template a Protected Cell Company (PCC)?","Yes"]
[null,"If yes, how is reporting being done?","Consolidated"]
[]
[null,"Sheet information"]
[null,"Date of completion of this template (DD/MM/YYYY):"]
[null,"Year ended (DD/MM/YYYY):","2024-12-31"]
[null,"Currency used: ","Rs."]
[null,"Method used to value IFRS 17 liabilties","GMM and PAA"]
[]
[]
[null,"Acknowledgement and signatures: "]
[]
[null,"By signing this template, I acknowledge that I have duly reviewed and approved all the sheets in the template for completeness and accuracy. "]
[]
[null,"Name of person completing this template:"]
[null,"Position:"]
[null,"Signature:"]
[]
[null,"Name of person reviewing and signing off this template:"]
[null,"Position:"]
[null,"Signature:"]
[]
[null,"Name of Auditor:"]
[null,"Signature:"]
[]
[null,"By signing this template, I acknowledge that I have duly reviewed and approved the capital requirements section in the template for completeness and accuracy. "]
[]
[null,"Name of Actuary:"]
[null,"Signature:"]

{"sheet":"Shareholders","index":4,"n_rows":10,"n_cols":4,"rows_kept":10,"cut":false,"hidden":false,"merged":[[2,1,2,3],[5,2,5,3],[6,2,6,3]]}
[]
[]
[null,"Shareholders"]
[]
[]
[null,"NAME OF INSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,"Name of Shareholders","Number of Shares Held","% of Voting Rights Held"]

{"sheet":"Shareholding structure","index":5,"n_rows":5,"n_cols":2,"rows_kept":5,"cut":false,"hidden":false,"merged":[[2,1,2,5],[4,1,25,5]]}
[]
[]
[null,"SHAREHOLDING STRUCTURE"]
[]
[null,"Comprehensive group structure up to the ultimate beneficial owner giving particulars of:\n(a)\tbusiness activity of each entity within the group.\n(b)\tplace of registration/incorporation of each entity within the group.\n(c)\tlicence, authorisation, registration and approval, as the case may be, granted by any regulatory body."]

{"sheet":"Disclosure","index":6,"n_rows":42,"n_cols":5,"rows_kept":42,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[null,"Disclosure of changes over the previous period","Y/N","If yes, please provide further information ","Amount (If Applicable)"]
[null,null,null,null,{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Is the Licensee writing any new lines of business?"]
[null,"Has the Licensee discontinued any lines of business?"]
[null,"Does the Licensee have any exposures to counterparties that belong to the same corporate group?"]
[null,"Were any assets of the Licensee pledged as security or given as collateral?"]
[null,"Has the approach used to value insurance/ Reinsurance contracts changes since last valuation"]
[null,"Has the approach has been used to determine the risk adjustment changed since last valuation"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Exchange rate disclosures: ",null,"If No, please provide further information "]
[null,"Have the same exchange rates as the financial statement been assumed for conversion to the reporting currency? ","Y "]
[]
[null,"Please provide the exchange rates assumed for the conversion to the reporting currency in the table below: "]
[]
[null,"Currency","Exchange rate"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Us Dollars"]
[null,"Euro"]
[null,"GPB"]
[null,"ZAR"]
[]
[]
[]
[null,"ESG disclosures: ","Y/N","If yes, please provide further information "]
[null,"Has the licensee considered Sustainability Disclosures in its Financial Statements?"]
[null,"Does the Licensee incorporate environmental, social and governance (ESG) factors in investment management processes and strategies?"]
[null,"Does the Licensee offer products or product features that incentivise health, safety or environmentally responsible actions or behaviours?"]
[null,"Has the licensee considered Climate-related Disclosures in its Financial Statements?"]
[null,"Does the Licensee consider the Probable Maximum Loss (PML) of insured products from weather-related natural catastrophes?"]
[null,"Does the Licensee incorporate climate- related risks in its ORSA Process?"]

{"sheet":"Corporate organisation chart","index":7,"n_rows":7,"n_cols":2,"rows_kept":7,"cut":false,"hidden":false,"merged":[[4,1,4,3],[6,1,13,3]]}
[]
[]
[]
[]
[null,"CORPORATE  ORGANIZATION  CHART "]
[]
[null," Please provide a chart showing Internal Organogram "]

{"sheet":"PCC","index":8,"n_rows":49,"n_cols":42,"rows_kept":49,"cut":false,"hidden":false,"merged":[[44,32,44,33],[44,34,44,35],[44,36,44,37],[44,38,44,39],[44,40,44,41],[44,22,44,23],[44,24,44,25],[44,26,44,27],[44,28,44,29],[44,30,44,31],[43,32,43,33],[43,34,43,35],[43,36,43,37],[43,38,43,39],[43,40,43,41],[43,22,43,23],[43,24,43,25],[43,26,43,27],[43,28,43,29],[43,30,43,31],[42,32,42,33],[42,34,42,35],[42,36,42,37],[42,38,42,39],[42,40,42,41],[42,22,42,23],[42,24,42,25],[42,26,42,27],[42,28,42,29],[42,30,42,31],[5,32,5,33],[5,34,5,35],[5,36,5,37],[5,38,5,39],[5,40,5,41],[5,22,5,23],[5,24,5,25],[5,26,5,27],[5,28,5,29],[5,30,5,31],[44,18,44,19],[44,20,44,21],[5,18,5,19],[5,20,5,21],[43,18,43,19],[43,20,43,21],[42,18,42,19],[42,20,42,21],[43,14,43,15],[43,16,43,17],[44,14,44,15],[44,16,44,17],[5,12,5,13],[5,14,5,15],[5,16,5,17],[42,14,42,15],[42,16,42,17],[44,12,44,13],[43,12,43,13],[42,12,42,13],[45,2,45,3],[43,2,43,3],[44,2,44,3],[44,4,44,5],[44,6,44,7],[43,6,43,7],[43,10,43,11],[44,8,44,9],[44,10,44,11],[43,4,43,5],[42,4,42,5],[42,8,42,9],[43,8,43,9],[5,1,8,1],[5,2,5,3],[42,2,42,3],[5,4,5,5],[42,10,42,11],[5,6,5,7],[5,8,5,9],[5,10,5,11],[42,6,42,7]]}
[]
[]
[]
[null,"Number of Cells",20]
[]
[null,null,{"$f":"\"Cell \"&C43","v":"Cell 1"},null,{"$f":"\"Cell \"&E43","v":"Cell 2"},null,{"$f":"\"Cell \"&G43","v":"Cell 3"},null,{"$f":"\"Cell \"&I43","v":"Cell 4"},null,{"$f":"\"Cell \"&K43","v":"Cell 5"},null,{"$f":"\"Cell \"&M43","v":"Cell 6"},null,{"$f":"\"Cell \"&O43","v":"Cell 7"},null,{"$f":"\"Cell \"&Q43","v":"Cell 8"},null,{"$f":"\"Cell \"&S43","v":"Cell 9"},null,{"$f":"\"Cell \"&U43","v":"Cell 10"},null,{"$f":"\"Cell \"&W43","v":"Cell 11"},null,{"$f":"\"Cell \"&Y43","v":"Cell 12"},null,{"$f":"\"Cell \"&AA43","v":"Cell 13"},null,{"$f":"\"Cell \"&AC43","v":"Cell 14"},null,{"$f":"\"Cell \"&AE43","v":"Cell 15"},null,{"$f":"\"Cell \"&AG43","v":"Cell 16"},null,{"$f":"\"Cell \"&AI43","v":"Cell 17"},null,{"$f":"\"Cell \"&AK43","v":"Cell 18"},null,{"$f":"\"Cell \"&AM43","v":"Cell 19"},null,{"$f":"\"Cell \"&AO43","v":"Cell 20"}]
[null,null,"Curent Year","Previous Year","Curent Year","Previous Year","Curent Year","Previous Year","Curent Year","Previous Year","Curent Year","Previous Year","Curent Year","Previous Year","Curent Year","Previous Year","Curent Year","Previous Year","Curent Year","Previous Year","Curent Year","Previous Year","Curent Year","Previous Year","Curent Year","Previous Year","Curent Year","Previous Year","Curent Year","Previous Year","Curent Year","Previous Year","Curent Year","Previous Year","Curent Year","Previous Year","Curent Year","Previous Year","Curent Year","Previous Year","Curent Year","Previous Year"]
[]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"TOTAL ASSETS"]
[null,"Insurance contract assets"]
[null,"Reinsurance contract assets"]
[]
[null,"TOTAL Equity"]
[]
[null,"TOTAL Liability"]
[null,"Insurance contract liabilities"]
[null,"Reinsurance contract liabilities"]
[]
[null,"Minimum capital requirement (MCR)"]
[null,"Total Capital Available"]
[null,"Excess capital available over capital requirement"]
[null,"Excess Capital Available as a % of Minimum Capital Required "]
[]
[null,"Total insurance revenue"]
[null,"Insurance service expenses"]
[null,"Insurance Service Result Before Reinsurance Contracts Held "]
[]
[null,"Net income/(expenses) from reinsurance contracts held "]
[]
[null,"Insurance service result "]
[]
[null,"Net Insurance Financial Result"]
[]
[null,"Net Insurance Profit/(loss) before taxation "]
[null,"Net profit after tax"]
[null,"Retained profit"]
[]
[]
[]
[]
[]
[null,0,{"$f":"SUM($B$44:C44)","v":1},null,{"$f":"SUM($B$44:E44)","v":2},null,{"$f":"SUM($B$44:G44)","v":3},null,{"$f":"SUM($B$44:I44)","v":4},null,{"$f":"SUM($B$44:K44)","v":5},null,{"$f":"SUM($B$44:M44)","v":6},null,{"$f":"SUM($B$44:O44)","v":7},null,{"$f":"SUM($B$44:Q44)","v":8},null,{"$f":"SUM($B$44:S44)","v":9},null,{"$f":"SUM($B$44:U44)","v":10},null,{"$f":"SUM($B$44:W44)","v":11},null,{"$f":"SUM($B$44:Y44)","v":12},null,{"$f":"SUM($B$44:AA44)","v":13},null,{"$f":"SUM($B$44:AC44)","v":14},null,{"$f":"SUM($B$44:AE44)","v":15},null,{"$f":"SUM($B$44:AG44)","v":16},null,{"$f":"SUM($B$44:AI44)","v":17},null,{"$f":"SUM($B$44:AK44)","v":18},null,{"$f":"SUM($B$44:AM44)","v":19},null,{"$f":"SUM($B$44:AO44)","v":20}]
[null,null,1,null,1,null,1,null,1,null,1,null,1,null,1,null,1,null,1,null,1,null,1,null,1,null,1,null,1,null,1,null,1,null,1,null,1,null,1,null,1]
[null,null,{"$f":"IF(ISBLANK(C6), \"\", 1)","v":1},null,{"$f":"IF(ISBLANK(E6), \"\", 1)","v":1},null,{"$f":"IF(ISBLANK(G6), \"\", 1)","v":1},null,{"$f":"IF(ISBLANK(I6), \"\", 1)","v":1},null,{"$f":"IF(ISBLANK(K6), \"\", 1)","v":1},null,{"$f":"IF(ISBLANK(M6), \"\", 1)","v":1},null,{"$f":"IF(ISBLANK(O6), \"\", 1)","v":1},null,{"$f":"IF(ISBLANK(Q6), \"\", 1)","v":1},null,{"$f":"IF(ISBLANK(S6), \"\", 1)","v":1},null,{"$f":"IF(ISBLANK(U6), \"\", 1)","v":1},null,1,null,1,null,1,null,1,null,1,null,1,null,1,null,1,null,1,null,1]
[null,null,{"$f":"1+SUM(C45:XFD45)","v":21}]
[null,null,{"$f":"C43","v":1},{"$f":"D43","v":0},{"$f":"E43","v":2},0,3,0,4,0,5,0,6,0,7,0,8,0,9,0,10,0,11,0,12,0,13,0,14,0,15,0,16,0,17,0,18,0,19,0,20]
[]
[null,null,{"$f":"SUM(B47:C47)","v":1},1,2,2,3,3,4,4,{"$f":"SUM(J47:K47)","v":5},5,6,6,7,7,8,8,9,9,10,10,11,11,12,12,13,13,14,14,15,15,16,16,17,17,18,18,19,19,20,{"$f":"SUM(AO47:AP47)","v":20}]

{"sheet":"Checks","index":9,"n_rows":57,"n_cols":9,"rows_kept":57,"cut":false,"hidden":false,"merged":[[56,1,56,2],[33,1,33,4],[42,4,42,5],[43,4,43,5],[44,4,44,5],[52,1,52,3],[5,6,5,8],[16,3,16,6],[53,1,53,2],[54,1,54,2],[55,1,55,2]]}
[]
[]
[]
[null,"GENERAL CHECKS"]
[]
[null,"Worksheet","Items","Descriptions","Checks","Reference","Links"]
[null,"Assets, Liabilities and Equity","Assets-Liabilities","Check whether Total Assets equal Total liabilities plus Equity",{"$f":"IFERROR(IF(ABS(A0!D41-L0!D45)>0.5,\"Breached\",\"Not Breached\"), \"Breached\")","v":"Not Breached"},{"$f":"IF(E7=\"Breached\",\"Check cells D40 of Assets  and D45 of Liabilties and equity\",\"\")","v":""},{"$f":"HYPERLINK(\"#'A0'!A1\", \"A0\")","v":"A0"},{"$f":"HYPERLINK(\"#'L0'!A1\", \"L0\")","v":"L0"}]
[null,"Insurance financial result, I1 , I2","Insurance Service Revenue","Check whether the Total Insurance Revenue ties up with the sum of Insurance Revenue per line of business",{"$f":"IFERROR(IF(SUM('I1'!C24,'I2'!C18)=I0!D15,\"Not Breached\",\"Breached\"), \"Breached\")","v":"Not Breached"},{"$f":"IF(E8=\"Breached\",\"Check cell D15 of Insurance financial results, cells C39 of I1 and cells C30  of I2\",\"\")","v":""},{"$f":"HYPERLINK(\"#'I0'!D17\", \"I0\")","v":"I0"},{"$f":"HYPERLINK(\"#'I1'!D23\", \"I1\")","v":"I1"},{"$f":"HYPERLINK(\"#'I2'!D24\", \"I2\")","v":"I2"}]
[null,"Insurance financial result, I3, I4","Insurance Service Expense","Check whether the Total Insurance Service Expense ties up with the sum of Insurance Service Expense per line of business",{"$f":"IFERROR(IF(SUM('I3'!C34,'I4'!C34)=I0!D19,\"Not Breached\",\"Breached\"), \"Breached\")","v":"Not Breached"},{"$f":"IF(E9=\"Breached\",\"Check cell D23 of Insurance finance results, cells C40 of I3 and cells C40 of I4\",\"\")","v":""},{"$f":"HYPERLINK(\"#'I0'!D21\", \"I0\")","v":"I0"},{"$f":"HYPERLINK(\"#'I3'!D24\", \"I3\")","v":"I3"},{"$f":"HYPERLINK(\"#'I4'!D23\", \"I4\")","v":"I4"}]
[null,"Insurace financial result, I5","Finance Expenses","Check whether the Total Finance Expense from Insurance Contracts issued ties up with the sum of Finance Expense per line of business",{"$f":"IFERROR(IF(SUM('I6'!C31)=I0!D33,\"Not Breached\",\"Breached\"), \"Breached\")","v":"Not Breached"},{"$f":"IF(E10=\"Breached\",\"Check cell D40 of Insurance financial results, C28 of I5\",\"\")","v":""},{"$f":"HYPERLINK(\"#'I0'!D34\", \"I0\")","v":"I0"},{"$f":"HYPERLINK(\"#'I6'!D21\", \"I6\")","v":"I6"}]
[null,"Insurance financial result, I6","Finance Income","Check whether the Total Finance Income from Reinsurance Contracts issued ties up with the sum of Finance Income per line of business",{"$f":"IFERROR(IF(SUM('I7'!C31)=I0!D34,\"Not Breached\",\"Breached\"), \"Breached\")","v":"Not Breached"},{"$f":"IF(E11=\"Breached\",\"Check cell D41 of Insurance finance results, cell C32 of FORM I6\",\"\")","v":""},{"$f":"HYPERLINK(\"#'I0'!D35\", \"I0\")","v":"I0"},{"$f":"HYPERLINK(\"#'I7'!D25\", \"I7\")","v":"I7"}]
[null,"Receivables","Receivables","Check whether receivables are negative (Provisions for bad debts and bad debt written off should not exceed gross receivables)",{"$f":"IFERROR(IF(PRODUCT('A9'!$AE$24:AE75) = 1,\"Not Breached\",\"Breached\"), \"Breached\")","v":"Not Breached"},null,{"$f":"HYPERLINK(\"#'A9'!D35\", \"A9\")","v":"A9"}]
[]
[]
[null,"INSURANCE CONTRACTS CHECKS"]
[]
[null,"Reconciliation check for:","Checks","Links"]
[null,"Insurance contract balances - GMM",{"$f":"IFERROR(IF('IR7'!F51='IR5'!F56, \"Not Breached\", \"Breached\"), \"Breaced\")","v":"Not Breached"},{"$f":"HYPERLINK(\"#'IR5'!A1\",\"IR5\")","v":"IR5"},{"$f":"HYPERLINK(\"#'IR7'!A1\",\"IR7\")","v":"IR7"}]
[null,"Reinsurance contract balances - GMM",{"$f":"IFERROR(IF('IR8'!F49='IR6'!F57, \"Not Breached\", \"Breached\"), \"Breached\")","v":"Not Breached"},{"$f":"HYPERLINK(\"#'IR6'!A1\",\"IR6\")","v":"IR6"},{"$f":"HYPERLINK(\"#'IR8'!A1\",\"IR8\")","v":"IR8"}]
[null,"Liability for incurred claims ",{"$f":"IFERROR(IF('IR1'!F22-'IR2'!F22= 'IR9'!E48+'IR9'!F48+'IR7'!E51, \"Not Breached\", \"Breached\"), \"Breached\")","v":"Not Breached"},{"$f":"HYPERLINK(\"#'IR7'!A1\",\"IR7\")","v":"IR7"},{"$f":"HYPERLINK(\"#'IR9'!A1\",\"IR9\")","v":"IR9"},{"$f":"HYPERLINK(\"#'IR1'!A1\",\"IR1\")","v":"IR1"},{"$f":"HYPERLINK(\"#'IR2'!A1\",\"IR2\")","v":"IR2"}]
[null,"Liability for remaining coverage",{"$f":"IFERROR(IF('IR1'!I36-'IR2'!I36='IR9'!C48+'IR9'!D48+'IR7'!C51+'IR7'!D51, \"Not Breached\", \"Breached\"), \"Breached\")","v":"Not Breached"},{"$f":"HYPERLINK(\"#'IR7'!A1\",\"IR7\")","v":"IR7"},{"$f":"HYPERLINK(\"#'IR9'!A1\",\"IR9\")","v":"IR9"},{"$f":"HYPERLINK(\"#'IR1'!A1\",\"IR1\")","v":"IR1"},{"$f":"HYPERLINK(\"#'IR2'!A1\",\"IR2\")","v":"IR2"}]
[null,"Asset recoverable from incurred claims",{"$f":"IFERROR(IF('IR4'!F22-'IR3'!F22='IR8'!E49+'IR10'!E49+'IR10'!F49, \"Not Breached\", \"Breached\"), \"Breached\")","v":"Not Breached"},{"$f":"HYPERLINK(\"#'IR8'!A1\",\"IR8\")","v":"IR8"},{"$f":"HYPERLINK(\"#'IR10'!A1\",\"IR10\")","v":"IR10"},{"$f":"HYPERLINK(\"#'IR3'!A1\",\"IR3\")","v":"IR3"},{"$f":"HYPERLINK(\"#'IR4'!A1\",\"IR4\")","v":"IR4"}]
[null,"Assets for remaining coverage",{"$f":"IFERROR(IF('IR4'!I36-'IR3'!I36='IR10'!C49+'IR10'!D49+'IR8'!C49+'IR8'!D49, \"Not Breached\", \"Breached\"), \"Breached\")","v":"Not Breached"},{"$f":"HYPERLINK(\"#'IR8'!A1\",\"IR8\")","v":"IR8"},{"$f":"HYPERLINK(\"#'IR10'!A1\",\"IR10\")","v":"IR10"},{"$f":"HYPERLINK(\"#'IR3'!A1\",\"IR3\")","v":"IR3"},{"$f":"HYPERLINK(\"#'IR4'!A1\",\"IR4\")","v":"IR4"}]
[null,"Insurance contract liabillity",{"$f":"IFERROR(IF(L0!D26-A0!D33 = 'IR1'!G22+'IR1'!I36-'IR2'!F22-'IR2'!I36, \"Not Breached\", \"Breached\"), \"Breached\")","v":"Not Breached"},{"$f":"HYPERLINK(\"#'L0'!A1\",\"L0\")","v":"L0"},{"$f":"HYPERLINK(\"#'A0'!A1\",\"A0\")","v":"A0"},{"$f":"HYPERLINK(\"#'IR1'!A1\",\"IR1\")","v":"IR1"},{"$f":"HYPERLINK(\"#'IR2'!A1\",\"IR2\")","v":"IR2"}]
[null,"Reinsurance contract asset",{"$f":"IFERROR(IF(A0!D34-L0!D27 = 'IR4'!F22+'IR4'!I36- 'IR3'!F22-'IR3'!I36, \"Not Breached\", \"Breached\"), \"Breached\")","v":"Not Breached"},{"$f":"HYPERLINK(\"#'L0'!A1\",\"L0\")","v":"L0"},{"$f":"HYPERLINK(\"#'A0'!A1\",\"A0\")","v":"A0"},{"$f":"HYPERLINK(\"#'IR4'!A1\",\"IR4\")","v":"IR4"},{"$f":"HYPERLINK(\"#'IR3'!A1\",\"IR3\")","v":"IR3"}]
[]
[]
[null,"Warnings: "]
[null,"Insurance contract asset noted for insurer?",{"$f":"IF(A0!D33>0, \"Yes\", \"No\")","v":"No"}]
[null,"Reinsurance contract liability noted for insurer?",{"$f":"IF(L0!D27 > 0, \"Yes\", \"No\")","v":"No"}]
[]
[null,"ASSET CONCENTRATION LIMIT CHECKS"]
[]
[null,"Concentration Limits"]
[null,"Asset Type","Checks","Links"," Limit"]
[null,"Investment in Listed Corporates",{"$f":"IFERROR(IF('C2'!M109>0,\"Over Concentration Limit\",\"Under Concentration Limit\"), \"Over Concentration Limit\")","v":"Under Concentration Limit"},{"$f":"HYPERLINK(\"#'C2'!A1\",\"C2\")","v":"C2"},0.1]
[null,"Investment in Unlisted Corporates",{"$f":"IFERROR(IF('C3'!M123>0,\"Over Concentration Limit\",\"Under Concentration Limit\"), \"Over Concentration Limit\")","v":"Under Concentration Limit"},{"$f":"HYPERLINK(\"#'C3'!A1\",\"C3\")","v":"C3"},0.05]
[null,"Investment in Properties",{"$f":"IFERROR(IF('C4'!H143>0,\"Over Concentration Limit\",\"Under Concentration Limit\"), \"Over Concentration Limit\")","v":"Under Concentration Limit"},{"$f":"HYPERLINK(\"#'C4'!A1\",\"C4\")","v":"C4"},0.1]
[null,"Investment in Related Companies",{"$f":"IFERROR(IF('C5'!E26>0,\"Over Concentration Limit\",\"Under Concentration Limit\"), \"Over Concentration Limit\")","v":"Under Concentration Limit"},{"$f":"HYPERLINK(\"#'C5'!A1\",\"C5\")","v":"C5"},0.1]
[null,"Investment in Listed Commodities",{"$f":"IFERROR(IF('C6'!G121>0,\"Over Concentration Limit\",\"Under Concentration Limit\"), \"Over Concentration Limit\")","v":"Under Concentration Limit"},{"$f":"HYPERLINK(\"#'C6'!A1\",\"C6\")","v":"C6"},0.1]
[null,"Investment in Unlisted Commodities",{"$f":"IFERROR(IF('C7'!G110>0,\"Over Concentration Limit\",\"Under Concentration Limit\"), \"Over Concentration Limit\")","v":"Under Concentration Limit"},{"$f":"HYPERLINK(\"#'C7'!A1\",\"C7\")","v":"C7"},0.05]
[]
[null,"Reconciliation checks for Investment in corporates","Checks","Links"]
[null,"Corporate - Term Deposits, Bonds and Debentures",{"$f":"IFERROR(IF('C2'!C109+'C2'!D109+'C3'!C123+'C3'!D123='A6'!D21+'A6'!D24+'A6'!E27, \"Not Breached\", \"Breached\"),\"Breached\")","v":"Not Breached"},{"$f":"HYPERLINK(\"#'A6'!A1\",\"A6\")","v":"A6"},{"$f":"\"Information provided in sheets C3 and C4 must be consistent with sheet \"&D44","v":"Information provided in sheets C3 and C4 must be consistent with sheet A6"}]
[null,"Receivables from Corporates",{"$f":"IFERROR(IF('C3'!I123+'C2'!I109='A9'!M13, \"Not Breached\", \"Breached\"), \"Breached\")","v":"Not Breached"},{"$f":"HYPERLINK(\"#'A9'!A1\",\"A9\")","v":"A9"},{"$f":"\"Information provided in sheets C3 and C4 must be consistent with sheet \"&D45","v":"Information provided in sheets C3 and C4 must be consistent with sheet A9"}]
[]
[null,"Reconciliation checks for Investment in property","Checks","Links"]
[null,"Invesment property",{"$f":"IFERROR(IF('A5'!L13='C4'!C143, \"Not Breached\", \"Breached\"), \"Breached\")","v":"Not Breached"},{"$f":"HYPERLINK(\"#'A5'!A1\",\"A5\")","v":"A5"},{"$f":"\"Information provided in sheet C5 must be consistent with sheet \"&D48","v":"Information provided in sheet C5 must be consistent with sheet A5"}]
[null,"Freehold land and Buidling",{"$f":"IFERROR(IF('C4'!D143='A1'!K24, \"Not Breached\", \"Breached\"), \"Breached\")","v":"Not Breached"},{"$f":"HYPERLINK(\"#'A1'!A1\",\"A1\")","v":"A1"},{"$f":"\"Information provided in sheets C5 must be consistent with sheet \"&D49","v":"Information provided in sheets C5 must be consistent with sheet A1"}]
[]
[null,"CAPITAL REQUIREMENTS CHECKS"]
[]
[null,"Capital Requirements"]
[null,"Total Capital Available  ",null,{"$f":"C0!D51","v":0}]
[null,"Minimum Capital Required ",null,{"$f":"C0!D57","v":0}]
[null,"Excess Capital Available over Capital Required ",null,{"$f":"C0!D59","v":0}]
[null,"Capital Available as a % of Minimum Capital Required ",null,{"$f":"C0!D61","v":0}]

{"sheet":"Simplifications","index":10,"n_rows":33,"n_cols":4,"rows_kept":33,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[null,"Simplification and/or Approximation made","Tab","Description of simplification/approximation"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Changes to Previous Year Numbers","Amount","Description/reasons"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."}]

{"sheet":"Corporate information","index":11,"n_rows":163,"n_cols":3,"rows_kept":163,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[null,"Directors"]
[null,"Name","Description"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Audit committee members"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Number of sub-comittees:",10]
[null,"Sub-committee:"]
[null,"Members: "]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Officers"]
[null,"General Manager / Chief Executive Officer"]
[null,"Chief Finance Officer"]
[null,"Compliance Officer"]
[null,"Chief Internal Auditor"]
[null,"Underwriting Manager"]
[null,"Claims Manager"]
[null,"Money Laundering reporting Officer"]
[null,"Complaints Coordinator"]
[]
[]
[null,"External auditor"]
[null,"Firm:"]
[null,"Signing partner: "]
[null,"Address: "]
[null,"Telephone number: "]
[null,"Fax number: "]
[null,"Email address:"]
[]
[null,"Actuary"]
[null,"Name: "]
[null,"Address: "]
[null,"Telephone number: "]
[null,"Fax number: "]
[null,"Email address:"]
[]
[null,"Contact persons"]
[null,"Number of contract persons:",5]
[null,"Name of contact person:"]
[null,"Position:"]
[null,"Telephone number: "]
[null,"Fax number: "]
[null,"Email address:"]
[]
[null,"Branch offices"]

{"sheet":"Certificate of Solvency","index":12,"n_rows":25,"n_cols":2,"rows_kept":25,"cut":false,"hidden":false,"merged":[[1,1,1,9]]}
[]
[null,"Certificate of Solvency"]
[]
[]
[null,"CERTIFICATE OF SOLVENCY"]
[]
[]
[]
[null,{"$f":"\"I have valued the policy liabilities of\"&\" \"&Specifications!C5&\" \"&\"as at\"&\" \"& TEXT(Specifications!C13,\"DD/MM/YYYY\")&\" \"&\"in\"","v":"I have valued the policy liabilities of ABC Ltd as at 31/12/2024 in"}]
[null,"accordance with the solvency rules and accepted actuarial practice, including "]
[null,"selection of appropriate valuation assumptions and methods."]
[null,"I hereby certify that the amount of policy liabilities makes appropriate provision for"]
[null,"all policyholders obligations and that the policy liabilities do not exceed the amount "]
[null,"of the respective insurance funds."]
[]
[null,"______________________________________"]
[null,"Signature"]
[]
[]
[null,"______________________________________"]
[null,"Name of Actuary"]
[null,"Fellow of [professional body]"]
[]
[]
[null,"Date:"]

{"sheet":"Balance Sheet>>>","index":13,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"BS","index":14,"n_rows":78,"n_cols":5,"rows_kept":78,"cut":false,"hidden":false,"merged":[[45,1,48,1],[45,3,45,4],[2,1,2,4],[6,3,6,4],[11,1,14,1],[11,2,14,2],[11,3,11,4]]}
[]
[]
[null,"FORM BS: BALANCE SHEET"]
[]
[]
[]
[null,"NAME OF REINSURER",null,{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",null,{"$f":"Specifications!C13","v":"2024-12-31"},{"$f":"Specifications!C13 - IF(MOD(YEAR(Specifications!C13),4)=0, 366, 365)","v":"2023-12-31"}]
[]
[null,"ASSETS"]
[]
[null,"ASSETS","Links","AMOUNT"]
[null,null,null,"Current","Previous"]
[null,null,null,"Year","Year"]
[null,null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Property, Plant and Equipment Owned",{"$f":"HYPERLINK(\"#'A1'!A1\",\"A1\")","v":"A1"},{"$f":"'A1'!K26","v":0},{"$f":"A0!E16","v":0}]
[null,"Goodwill",{"$f":"HYPERLINK(\"#'A2'!A1\",\"A2\")","v":"A2"},{"$f":"'A2'!L14","v":0},{"$f":"A0!E17","v":0}]
[null,"Other Intangible Assets",{"$f":"HYPERLINK(\"#'A2'!A1\",\"A2\")","v":"A2"},{"$f":"'A2'!L16","v":0},{"$f":"A0!E18","v":0}]
[null,"Right-of-use assets",{"$f":"HYPERLINK(\"#'A3'!A1\",\"A3\")","v":"A3"},{"$f":"'A3'!I13","v":0},{"$f":"A0!E19","v":0}]
[null,"Investment in Related Companies",{"$f":"HYPERLINK(\"#'A4'!A1\",\"A4\")","v":"A4"},{"$f":"'A4'!K14","v":0},{"$f":"A0!E20","v":0}]
[null,"Investment Property",{"$f":"HYPERLINK(\"#'A5'!A1\",\"A5\")","v":"A5"},{"$f":"'A5'!L13","v":0},{"$f":"A0!E21","v":0}]
[null,"Financial Investments",{"$f":"HYPERLINK(\"#'A6'!A1\",\"A6\")","v":"A6"}]
[null,"   Fair value through Profit and Loss",null,{"$f":"'A6'!E37","v":0},{"$f":"A0!E23","v":0}]
[null,"   Fair value through Other Comprehensive Income",null,{"$f":"'A6'!F37","v":0},{"$f":"A0!E24","v":0}]
[null,"   Amortised cost",null,{"$f":"'A6'!G37","v":0},{"$f":"A0!E25","v":0}]
[null,"  Accrued Interest",null,{"$f":"'A6'!H37","v":0}]
[null,"Financial Instrument Derivatives Assets",{"$f":"HYPERLINK(\"#'A7'!A1\",\"A7\")","v":"A7"},{"$f":"'A7'!D23","v":0},{"$f":"A0!E27","v":0}]
[null,"Current Tax Assets",{"$f":"HYPERLINK(\"#'A8'!A1\",\"A8\")","v":"A8"},{"$f":"'A8'!C18","v":0},{"$f":"A0!E28","v":0}]
[null,"Deferred Tax Assets",{"$f":"HYPERLINK(\"#'A8'!A1\",\"A8\")","v":"A8"},{"$f":"IF('A8'!G52 > 0, 'A8'!G52, 0)","v":0},{"$f":"A0!E29","v":0}]
[null,"Asset for Insurance Acquisition Cash Flows",{"$f":"HYPERLINK(\"#'A13'!A1\",\"A13\")","v":"A13"},{"$f":"'A13'!C12","v":0},{"$f":"A0!E30","v":0}]
[null,"Receivables ",{"$f":"HYPERLINK(\"#'A9'!A1\",\"A9\")","v":"A9"},{"$f":"'A9'!M18","v":0},{"$f":"A0!E31","v":0}]
[null,"Prepayments and Accrued Income",{"$f":"HYPERLINK(\"#'A13'!A1\",\"A13\")","v":"A13"},{"$f":"'A13'!C13","v":0},{"$f":"A0!E32","v":0}]
[null,"Insurance Contract Assets",{"$f":"HYPERLINK(\"#'IR2'!A1\",\"IR2\")","v":"IR2"},{"$f":"'IR2'!F22+'IR2'!I36","v":0},{"$f":"A0!E33","v":0}]
[null,"Reinsurance Contract Assets",{"$f":"HYPERLINK(\"#'IR4'!A1\",\"IR4\")","v":"IR4"},{"$f":"'IR4'!F22+'IR4'!I36","v":0},{"$f":"A0!E34","v":0}]
[null,"Retirement Benefit Asset",{"$f":"HYPERLINK(\"#'A13'!A1\",\"A13\")","v":"A13"},{"$f":"'A13'!C14","v":0},{"$f":"A0!E35","v":0}]
[null,"Cash and Cash Equivalents",{"$f":"HYPERLINK(\"#'A13'!A1\",\"A13\")","v":"A13"},{"$f":"'A13'!C15","v":0},{"$f":"A0!E36","v":0}]
[null,"Assets Held For Sale",{"$f":"HYPERLINK(\"#'A11'!A1\",\"A11\")","v":"A11"},{"$f":"'A11'!C43","v":0},{"$f":"A0!E37","v":0}]
[null,"Assets encumberred ",{"$f":"HYPERLINK(\"#'A13'!A1\",\"A13\")","v":"A13"},{"$f":"'A13'!C16","v":0},{"$f":"A0!E38","v":0}]
[null,"Other assets",{"$f":"HYPERLINK(\"#'A13'!A1\",\"A13\")","v":"A13"},{"$f":"'A13'!C17","v":0},{"$f":"A0!E39","v":0}]
[]
[null,"TOTAL ASSETS",null,{"$f":"SUM(D16:D39)","v":0},{"$f":"SUM(E16:E39)","v":0}]
[]
[]
[null,"LIABITLIES AND EQUITY"]
[]
[null,"EQUITY",null,"AMOUNT"]
[null,null,null,"Curent","Previous"]
[null,null,null,"Year","Year"]
[null,null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Share Capital",null,{"$f":"L0!D17","v":0},{"$f":"L0!E17","v":0}]
[null,"Share Premium",null,{"$f":"L0!D18","v":0},{"$f":"L0!E18","v":0}]
[null,"Retained earnings",null,{"$f":"L0!D19","v":0},{"$f":"L0!E19","v":0}]
[null,"Reserves",null,{"$f":"L0!D20","v":0},{"$f":"L0!E20","v":0}]
[]
[null,"TOTAL EQUITIES",null,{"$f":"SUM(D50:D53)","v":0},{"$f":"SUM(E50:E53)","v":0}]
[]
[]
[null,"LIABILITIES"]
[null,"Insurance Contract Liabilities",{"$f":"HYPERLINK(\"#'IR1'!A1\",\"IR1\")","v":"IR1"},{"$f":"L0!D26","v":0},{"$f":"L0!E26","v":0}]
[null,"Reinsurance Contract Liabilities",{"$f":"HYPERLINK(\"#'IR3'!A1\",\"IR3\")","v":"IR3"},{"$f":"IF('IR4'!F22 + 'IR4'!I36 <0, -('IR4'!F22+'IR4'!I36), 0)+'IR3'!F22+'IR3'!I36","v":0},{"$f":"L0!E27","v":0}]
[null,"Current tax liabilities",{"$f":"HYPERLINK(\"#'A8'!A1\", \"A8\")","v":"A8"},{"$f":"L0!D28","v":0},{"$f":"L0!E28","v":0}]
[null,"Deferrred tax liabilities",{"$f":"HYPERLINK(\"#'A8'!A1\", \"A8\")","v":"A8"},{"$f":"L0!D29","v":0},{"$f":"L0!E29","v":0}]
[null,"Liabilities held for sale",{"$f":"HYPERLINK(\"#'L1'!A1\", \"L1\")","v":"L1"},{"$f":"L0!D30","v":0},{"$f":"L0!E30","v":0}]
[null,"Financial liabilities"]
[null,"    Derivatives",{"$f":"HYPERLINK(\"#'L2'!A1\", \"L2\")","v":"L2"},{"$f":"L0!D32","v":0},{"$f":"L0!E32","v":0}]
[null,"    Investment contracts",{"$f":"HYPERLINK(\"#'L3'!A1\", \"L3\")","v":"L3"},{"$f":"L0!D33","v":0},{"$f":"L0!E33","v":0}]
[null,"Lease liabilities",{"$f":"HYPERLINK(\"#'L4'!A1\", \"L4\")","v":"L4"},{"$f":"L0!D34","v":0},{"$f":"L0!E34","v":0}]
[null,"Trade and other payables",{"$f":"HYPERLINK(\"#'L5'!A1\", \"L5\")","v":"L5"},{"$f":"L0!D35","v":0},{"$f":"L0!E35","v":0}]
[null,"Borrowings",{"$f":"HYPERLINK(\"#'L6'!A1\", \"L6\")","v":"L6"}]
[null,"    Subordinated",null,{"$f":"L0!D37","v":0},{"$f":"L0!E37","v":0}]
[null,"    Senior",null,{"$f":"L0!D38","v":0},{"$f":"L0!E38","v":0}]
[null,"    Short term operational",null,{"$f":"L0!D39","v":0},{"$f":"L0!E39","v":0}]
[null,"Retirement benefit liabilities",{"$f":"HYPERLINK(\"#'L7'!A1\", \"L7\")","v":"L7"},{"$f":"L0!D40","v":0},{"$f":"L0!E40","v":0}]
[null,"Other Liabilities",{"$f":"HYPERLINK(\"#'L7'!A1\", \"L7\")","v":"L7"},{"$f":"L0!D41","v":0},{"$f":"L0!E41","v":0}]
[]
[null,"TOTAL LIABILITIES",null,{"$f":"SUM(D59:D74)","v":0},{"$f":"SUM(E59:E74)","v":0}]
[]
[null,"TOTAL LIABILITIES AND EQUITY",null,{"$f":"SUM(D55,D76)","v":0},{"$f":"SUM(E55,E76)","v":0}]

{"sheet":"Assets>>>","index":15,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"A0","index":16,"n_rows":41,"n_cols":5,"rows_kept":41,"cut":false,"hidden":false,"merged":[[11,3,11,4],[2,1,2,4],[6,3,6,4],[11,1,14,1],[11,2,14,2]]}
[]
[]
[null,"FORM A0: BALANCE SHEET - ASSETS"]
[]
[]
[]
[null,"NAME OF REINSURER",null,{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",null,{"$f":"Specifications!C13","v":"2024-12-31"},{"$f":"Specifications!C13 - IF(MOD(YEAR(Specifications!C13),4)=0, 366, 365)","v":"2023-12-31"}]
[]
[null,"ASSETS"]
[]
[null,"ASSETS","Links","AMOUNT"]
[null,null,null,"Current","Previous"]
[null,null,null,"Year","Year"]
[null,null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Property, Plant and Equipment Owned",{"$f":"HYPERLINK(\"#'A1'!A1\",\"A1\")","v":"A1"},{"$f":"'A1'!K26","v":0}]
[null,"Goodwill",{"$f":"HYPERLINK(\"#'A2'!A1\",\"A2\")","v":"A2"},{"$f":"'A2'!L14","v":0}]
[null,"Other Intangible Assets",{"$f":"HYPERLINK(\"#'A2'!A1\",\"A2\")","v":"A2"},{"$f":"'A2'!L16","v":0}]
[null,"Right-of-use assets",{"$f":"HYPERLINK(\"#'A3'!A1\",\"A3\")","v":"A3"},{"$f":"'A3'!I13","v":0}]
[null,"Investment in Related Companies",{"$f":"HYPERLINK(\"#'A4'!A1\",\"A4\")","v":"A4"},{"$f":"'A4'!K14","v":0}]
[null,"Investment Property",{"$f":"HYPERLINK(\"#'A5'!A1\",\"A5\")","v":"A5"},{"$f":"'A5'!L13","v":0}]
[null,"Financial Investments",{"$f":"HYPERLINK(\"#'A6'!A1\",\"A6\")","v":"A6"}]
[null,"   Fair value through Profit and Loss",null,{"$f":"'A6'!E37","v":0}]
[null,"   Fair value through Other Comprehensive Income",null,{"$f":"'A6'!F37","v":0}]
[null,"   Amortised cost",null,{"$f":"'A6'!G37","v":0}]
[null,"  Accrued Interest",null,{"$f":"'A6'!H37","v":0}]
[null,"Financial Instrument Derivatives Assets",{"$f":"HYPERLINK(\"#'A7'!A1\",\"A7\")","v":"A7"},{"$f":"'A7'!D23","v":0}]
[null,"Current Tax Assets",{"$f":"HYPERLINK(\"#'A8'!A1\",\"A8\")","v":"A8"},{"$f":"'A8'!C18","v":0}]
[null,"Deferred Tax Assets",{"$f":"HYPERLINK(\"#'A8'!A1\",\"A8\")","v":"A8"},{"$f":"IF('A8'!G52 > 0, 'A8'!G52, 0)","v":0}]
[null,"Asset for Insurance Acquisition Cash Flows",{"$f":"HYPERLINK(\"#'A13'!A1\",\"A13\")","v":"A13"},{"$f":"'A13'!C12","v":0}]
[null,"Receivables ",{"$f":"HYPERLINK(\"#'A9'!A1\",\"A9\")","v":"A9"},{"$f":"'A9'!M18","v":0}]
[null,"Prepayments and Accrued Income",{"$f":"HYPERLINK(\"#'A13'!A1\",\"A13\")","v":"A13"},{"$f":"'A13'!C13","v":0}]
[null,"Insurance Contract Assets",{"$f":"HYPERLINK(\"#'IR2'!A1\",\"IR2\")","v":"IR2"},{"$f":"'IR2'!F22+'IR2'!I36+IF('IR1'!G22+'IR1'!I36<0, -( 'IR1'!G22+'IR1'!I36 ), 0)","v":0}]
[null,"Reinsurance Contract Assets",{"$f":"HYPERLINK(\"#'IR4'!A1\",\"IR4\")","v":"IR4"},{"$f":"'IR4'!F22 + 'IR4'!I36","v":0}]
[null,"Retirement Benefit Asset",{"$f":"HYPERLINK(\"#'A13'!A1\",\"A13\")","v":"A13"},{"$f":"'A13'!C14","v":0}]
[null,"Cash and Cash Equivalents",{"$f":"HYPERLINK(\"#'A13'!A1\",\"A13\")","v":"A13"},{"$f":"'A13'!C15","v":0}]
[null,"Assets Held For Sale",{"$f":"HYPERLINK(\"#'A11'!A1\",\"A11\")","v":"A11"},{"$f":"'A11'!C43","v":0}]
[null,"Assets encumberred ",{"$f":"HYPERLINK(\"#'A13'!A1\",\"A13\")","v":"A13"},{"$f":"'A13'!C16","v":0}]
[null,"Other assets",{"$f":"HYPERLINK(\"#'A13'!A1\",\"A13\")","v":"A13"},{"$f":"'A13'!C17","v":0}]
[]
[null,"TOTAL ASSETS",null,{"$f":"SUM(D16:D39)","v":0},{"$f":"SUM(E16:E39)","v":0}]

{"sheet":"A1","index":17,"n_rows":70,"n_cols":11,"rows_kept":70,"cut":false,"hidden":false,"merged":[[27,1,28,1],[2,1,2,10],[12,1,13,1],[6,2,6,4],[7,2,7,4]]}
[]
[]
[null,"FORM A1: PROPERTY, PLANT AND EQUIPMENT"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[]
[]
[null,"Property, Plant and Equipment Owned","Opening balance","Additions","Disposals","Revaluation gains/(losses)","Foreign exchange movements","Assets held for sale","Depreciation charge for the year","Impairement charge for the year","Closing balance"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[]
[null,"Plant and Equipment Owned"]
[null,"Furniture and Fittings",null,null,null,null,null,null,null,null,{"$f":"C17+D17-E17+F17+G17-H17-I17-J17","v":0}]
[null,"Office Equipment",null,null,null,null,null,null,null,null,{"$f":"C18+D18-E18+F18+G18-H18-I18-J18","v":0}]
[null,"Computer",null,null,null,null,null,null,null,null,0]
[null,"Motor vehicles",null,null,null,null,null,null,null,null,0]
[null,"Others",null,null,null,null,null,null,null,null,0]
[null,"Total Plant and Equipment",{"$f":"SUM(C17:C21)","v":0},{"$f":"SUM(D17:D21)","v":0},0,0,0,0,0,0,0]
[]
[null,"Total Property Owned",{"$f":"SUM(C30:C1048576)","v":0},0,0,0,0,0,0,0,0]
[]
[null,"Total Property, Plant and Equipment",{"$f":"SUM(C17:C21) + C24","v":0},0,0,0,0,0,0,0,0]
[]
[null,"Location and Description of property owned","Opening balance","Additions","Disposals","Revaluation gains/(losses)","Foreign exchange movements","Assets held for sale","Depreciation charge for the year","Impairement charge for the year","Closing balance"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"C30+D30-E30+F30+G30-H30-I30-J30","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"C31+D31-E31+F31+G31-H31-I31-J31","v":0}]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,{"$f":"C63+D63-E63+F63+G63-H63-I63-J63","v":0}]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,{"$f":"C67+D67-E67+F67+G67-H67-I67-J67","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"C68+D68-E68+F68+G68-H68-I68-J68","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"C69+D69-E69+F69+G69-H69-I69-J69","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"C70+D70-E70+F70+G70-H70-I70-J70","v":0}]

{"sheet":"A2","index":18,"n_rows":73,"n_cols":12,"rows_kept":73,"cut":false,"hidden":false,"merged":[[2,1,2,11],[13,1,13,2],[15,1,15,2],[10,1,11,2],[6,2,6,3],[7,2,7,3]]}
[]
[]
[null,"FORM A2: GOODWILL AND OTHER INTANGIBLE ASSETS"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,"Description",null,"Opening balance","Additions","Disposals","Foreign exchange movements","Assets held for sale","Adjustment ","Amortisation charge for the year","Impairement charge for the year","Closing balance"]
[null,null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[]
[null,"Goodwill",null,{"$f":"SUMIFS(D23:D1048576, $B$23:$B$1048576, $B14)","v":0},0,0,0,0,0,0,0,{"$f":"SUMIFS(L23:L1048576,B23:B1048576, $B14)","v":0}]
[]
[null,"Other Intangible Assets",null,{"$f":"SUMIFS(D23:D1048576, $B$23:$B$1048576, $B16)","v":0},0,0,0,0,0,0,0,{"$f":"SUMIFS(L23:L1048576,B23:B1048576, $B16)","v":0}]
[]
[]
[]
[]
[null,"Description","Item","Opening balance","Additions","Disposals","Foreign exchange movements","Assets held for sale","Adjustments","Amortisation charge for the year","Impairement charge for the year","Closing balance"]
[null,null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"D23+E23-F23+G23+I23-H23-J23-K23","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"D24+E24-F24+G24+I24-H24-J24-K24","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]

{"sheet":"A3","index":19,"n_rows":68,"n_cols":9,"rows_kept":68,"cut":false,"hidden":false,"merged":[[15,1,16,1],[2,1,2,8],[9,1,10,1],[6,2,6,4],[7,2,7,4]]}
[]
[]
[null,"FORM A3: RIGHT-OF-USE ASSETS"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[null,null,"Opening balance","Additions","Disposals","Modifications ","Foreign exchange movements","Depreciation charge for the year","Closing balance"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[]
[null,"TOTAL RIGHT OF USE ASSETS",{"$f":"SUM(C18:C69)","v":0},0,0,0,0,0,0]
[]
[]
[null,"Right-of-use asset","Opening balance","Additions","Disposals","Modifications ","Foreign exchange movements","Depreciation charge for the year","Closing balance"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,null,null,null,null,null,null,null,{"$f":"C18+D18-E18+F18+G18-H18","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"C19+D19-E19+F19+G19-H19","v":0}]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,{"$f":"C61+D61-E61+F61+G61-H61","v":0}]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,{"$f":"C65+D65-E65+F65+G65-H65","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"C66+D66-E66+F66+G66-H66","v":0}]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,{"$f":"C68+D68-E68+F68+G68-H68","v":0}]

{"sheet":"A4","index":20,"n_rows":70,"n_cols":11,"rows_kept":70,"cut":false,"hidden":false,"merged":[[16,2,16,4],[2,1,2,10],[16,1,18,1],[13,1,13,5],[9,1,11,1],[9,2,9,4],[6,2,6,4],[7,2,7,4]]}
[]
[]
[null,"FORM A4: INVESTMENT IN RELATED COMPANIES"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[null,null,null,null,null,null,"Opening","Additions","Disposals","Revaluation","Closing"]
[null,null,null,null,null,null,"Balance",null,null,"gain/(loss)","Balance"]
[null,null,null,null,null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[]
[null,"TOTAL INVESTMENT IN RELATED COMPANIES",null,null,null,null,{"$f":"SUM(G20:G71)","v":0},{"$f":"SUM(H20:H71)","v":0},{"$f":"SUM(I20:I71)","v":0},{"$f":"SUM(J20:J71)","v":0},{"$f":"SUM(K20:K71)","v":0}]
[]
[]
[null,"Description","Number of shares",null,null,"%","Opening","Additions","Disposals","Revaluation","Closing"]
[null,null,"Opening","Additions/","Closing","Owned","Balance",null,null,"gain/(loss)","Balance"]
[null,null,null,"(Disposal)",null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,null,null,null,{"$f":"C20+D20","v":0},null,null,null,null,null,{"$f":"G20+H20-I20+J20","v":0}]
[null,null,null,null,{"$f":"C21+D21","v":0},null,null,null,null,null,{"$f":"G21+H21-I21+J21","v":0}]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,{"$f":"G23+H23-I23+J23","v":0}]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,null,{"$f":"C67+D67","v":0},null,null,null,null,null,0]
[null,null,null,null,{"$f":"C68+D68","v":0},null,null,null,null,null,{"$f":"G68+H68-I68+J68","v":0}]
[null,null,null,null,{"$f":"C69+D69","v":0},null,null,null,null,null,{"$f":"G69+H69-I69+J69","v":0}]
[null,null,null,null,{"$f":"C70+D70","v":0},null,null,null,null,null,{"$f":"G70+H70-I70+J70","v":0}]

{"sheet":"A5","index":21,"n_rows":69,"n_cols":13,"rows_kept":69,"cut":false,"hidden":false,"merged":[[2,1,2,11],[12,1,12,3],[6,2,6,4],[7,2,7,4]]}
[]
[]
[null,"FORM A5: INVESTMENT PROPERTY"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[null,null,null,null,"Opening balance","Fair value adjustments","Additions","Disposals","Transfer to assets held for sale","Foreign exchange movements","Capitalised expenditure","Closing balance"]
[null,null,null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[]
[null,"TOTAL INVESTMENT PROPERTY",null,null,{"$f":"SUM(E18:E69)","v":0},0,0,0,0,0,0,0]
[]
[]
[null,"Description of investment property","Type of property","Year Acquired","Opening balance","Fair value adjustments","Additions","Disposals","Transfer to assets held for sale","Foreign exchange movements","Capitalised expenditure","Closing balance"]
[null,null,null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E18:G18, J18:K18) - I18 - H18","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E19:G19, J19:K19) - I19 - H19","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E62:G62, J62:K62) - I62 - H62","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E67:G67, J67:K67) - I67 - H67","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E68:G68, J68:K68) - I68 - H68","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"`"]

{"sheet":"A6","index":22,"n_rows":406,"n_cols":17,"rows_kept":406,"cut":false,"hidden":false,"merged":[[352,8,352,10],[11,1,12,2],[292,6,292,8],[42,9,42,11],[18,1,18,2],[19,1,19,2],[20,1,20,2],[24,1,24,2],[25,1,25,2],[21,1,21,2],[22,1,22,2],[23,1,23,2],[32,1,32,2],[229,11,232,11],[229,8,232,8],[6,2,6,3],[7,2,7,3],[33,1,33,2],[26,1,26,2],[17,1,17,2],[27,1,27,2],[28,1,28,2],[29,1,29,2],[30,1,30,2],[2,1,2,16],[229,9,232,9],[229,2,232,2],[167,11,167,13],[34,1,34,2],[229,4,232,4],[229,3,232,3],[230,6,232,6],[229,1,232,1],[104,13,104,15],[31,1,31,2],[36,1,36,2],[13,1,13,2],[14,1,14,2],[15,1,15,2],[16,1,16,2]]}
[]
[]
[null,"FORM A6: FINANCIAL INVESTMENTS"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[]
[null,"Type",null,"Total Asset Value","Fair value through Profit and Loss","Fair value through OCI","Amortised cost","Accrued Interest"]
[null,null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Short term investments"]
[null,"    Treasury Bills",null,{"$f":"SUMIFS($M$46:M96,$C$46:C96,TRIM($B$15))","v":0},{"$f":"SUMIFS($G$46:G96,$C$46:C96,TRIM($B$15))","v":0},{"$f":"SUMIFS($H$46:H96,$C$46:C96,TRIM($B$15))","v":0},{"$f":"SUMIFS($I$46:I96,$C$46:C96,TRIM($B$15))","v":0}]
[null,"    Cash at bank",null,{"$f":"SUMIFS($M$46:M96,$C$46:C96,TRIM($B$16))","v":0},{"$f":"SUMIFS($G$46:G96,$C$46:C96,TRIM($B$16))","v":0},{"$f":"SUMIFS($H$46:H96,$C$46:C96,TRIM($B$16))","v":0},{"$f":"SUMIFS($I$46:I96,$C$46:C96,TRIM($B$16))","v":0}]
[null,"    Other short term investments",null,{"$f":"SUMIFS($M$46:M96,$C$46:C96,TRIM($B$17))","v":0},{"$f":"SUMIFS($G$46:G96,$C$46:C96,TRIM($B$17))","v":0},{"$f":"SUMIFS($H$46:H96,$C$46:C96,TRIM($B$17))","v":0},{"$f":"SUMIFS($I$46:I96,$C$46:C96,TRIM($B$17))","v":0}]
[null,"Term Deposits, Bonds and Debentures"]
[null,"Term deposits"]
[null,"   Government",null,{"$f":"SUMIFS($Q$108:Q159, $C$108:C159, TRIM($B$19), $D$108:D159, TRIM($B$20))","v":0},{"$f":"SUMIFS($J$108:J159, $C$108:C159, TRIM($B$19), $D$108:D159, TRIM($B$20))","v":0},{"$f":"SUMIFS($K$108:K159, $C$108:C159, TRIM($B$19), $D$108:D159, TRIM($B$20))","v":0},{"$f":"SUMIFS($L$108:L159, $C$108:C159, TRIM($B$19), $D$108:D159, TRIM($B$20))","v":0},{"$f":"SUMIFS($M$108:$M$159, $C$108:$C$159, TRIM($B$19), $D$108:$D$159, TRIM($B$20))","v":0}]
[null,"   Corporate",null,{"$f":"SUMIFS($Q$108:Q159, $C$108:C159, $B$19, $D$108:D159, TRIM($B$21))","v":0},{"$f":"SUMIFS($J$108:J159, $C$108:C159, TRIM($B$19), $D$108:D159, TRIM($B$21))","v":0},{"$f":"SUMIFS($K$108:K159, $C$108:C159, TRIM($B$19), $D$108:D159, TRIM($B$21))","v":0},{"$f":"SUMIFS($L$108:L159, $C$108:C159, TRIM($B$19), $D$108:D159, TRIM($B$21))","v":0},{"$f":"SUMIFS($M$108:$M$159, $C$108:$C$159, TRIM($B$19), $D$108:$D$159, TRIM($B$21))","v":0}]
[null,"Bonds"]
[null,"   Government",null,{"$f":"SUMIFS($Q$108:Q159, $C$108:C159, $B$22, $D$108:D159, TRIM($B$23))","v":0},{"$f":"SUMIFS($J$108:J159, $C$108:C159, $B$22, $D$108:D159, TRIM($B$23))","v":0},{"$f":"SUMIFS($K$108:K159, $C$108:C159, $B$22, $D$108:D159, TRIM($B$23))","v":0},{"$f":"SUMIFS($L$108:L159, $C$108:C159, $B$22, $D$108:D159, TRIM($B$23))","v":0},{"$f":"SUMIFS($M$108:$M$159, $C$108:$C$159, TRIM($B$22), $D$108:$D$159, TRIM($B$23))","v":0}]
[null,"   Corporate",null,{"$f":"SUMIFS($Q$108:Q159, $C$108:C159, $B$22, $D$108:D159, TRIM($B$24))","v":0},{"$f":"SUMIFS($J$108:J159, $C$108:C159, $B$22, $D$108:D159, TRIM($B$24))","v":0},{"$f":"SUMIFS($K$108:K159, $C$108:C159, $B$22, $D$108:D159, TRIM($B$24))","v":0},{"$f":"SUMIFS($L$108:L159, $C$108:C159, $B$22, $D$108:D159, TRIM($B$24))","v":0},{"$f":"SUMIFS($M$108:$M$159, $C$108:$C$159, TRIM($B$22), $D$108:$D$159, TRIM($B$24))","v":0}]
[null,"Debentures"]
[null,"   Government",null,{"$f":"SUMIFS($Q$108:Q159, $C$108:C159, $B$25, $D$108:D159, TRIM($B$26))","v":0},{"$f":"SUMIFS($J$108:J159, $C$108:C159, $B$25, $D$108:D159, TRIM($B$26))","v":0},{"$f":"SUMIFS($K$108:K159, $C$108:C159, $B$25, $D$108:D159, TRIM($B$26))","v":0},{"$f":"SUMIFS($L$108:L159, $C$108:C159, $B$25, $D$108:D159, TRIM($B$26))","v":0},{"$f":"SUMIFS($M$108:$M$159, $C$108:$C$159, TRIM($B$25), $D$108:$D$159, TRIM($B$26))","v":0}]
[null,"   Corporate",null,{"$f":"SUMIFS($Q$108:Q159, $C$108:C159, $B$25, $D$108:D159, TRIM($B$27))","v":0},{"$f":"SUMIFS($J$108:J159, $C$108:C159, $B$25, $D$108:D159, TRIM($B$27))","v":0},{"$f":"SUMIFS($K$108:K159, $C$108:C159, $B$25, $D$108:D159, TRIM($B$27))","v":0},{"$f":"SUMIFS($L$108:L159, $C$108:C159, $B$25, $D$108:D159, TRIM($B$27))","v":0},{"$f":"SUMIFS($M$108:$M$159, $C$108:$C$159, TRIM($B$25), $D$108:$D$159, TRIM($B$27))","v":0}]
[null,"Structured notes",null,{"$f":"SUMIFS($O$171:O222,$C$171:C222, $B$28)","v":0},{"$f":"SUMIFS($I$171:I222,$C$171:C222, $B$28)","v":0},{"$f":"SUMIFS($J$171:J222,$C$171:C222, $B$28)","v":0},{"$f":"SUMIFS($K$171:K222,$C$171:C222, $B$28)","v":0}]
[null,"Collateralised securities",null,{"$f":"SUMIFS($O$171:O222,$C$171:C222, $B$29)","v":0},{"$f":"SUMIFS($I$171:I222,$C$171:C222, $B$29)","v":0},{"$f":"SUMIFS($J$171:J222,$C$171:C222, $B$29)","v":0},{"$f":"SUMIFS($K$171:K222,$C$171:C222, $B$29)","v":0}]
[null,"Equity securities"]
[null,"   Common shares",null,{"$f":"SUMIFS($K$235:K285,$C$235:C285, TRIM($B$31))","v":0},{"$f":"SUMIFS($I$235:I286,$C$235:C286, TRIM($B$31))","v":0},{"$f":"SUMIFS($J$235:J286,$C$235:C286, TRIM($B$31))","v":0},null,{"$f":"SUMIFS($L$235:$L$286,$C$235:$C$286, TRIM($B$31))","v":0}]
[null,"   Preference shares",null,{"$f":"SUMIFS($K$235:$K$285,$C$235:$C$285, TRIM($B$32))","v":0},{"$f":"SUMIFS($I$235:I286,$C$235:C286, TRIM($B$32))","v":0},{"$f":"SUMIFS($J$235:J286,$C$235:C286, TRIM($B$32))","v":0},null,{"$f":"SUMIFS($L$235:$L$286,$C$235:$C$286, TRIM($B$32))","v":0}]
[null,"Loans and mortgages",null,{"$f":"SUM($J$296:J347)","v":0},null,null,{"$f":"SUM($J$296:J347)","v":0}]
[null,"Collective investment vehicles",null,{"$f":"SUMIFS($L$356:L407,$C$356:C407,$B$34)","v":0},{"$f":"SUMIFS($F$356:F407,$C$356:C407,$B$34)","v":0},{"$f":"SUMIFS($G$356:G407,$C$356:C407,$B$34)","v":0},{"$f":"SUMIFS($H$356:H407,$C$356:C407,$B$34)","v":0}]
[null,"Commodities",null,{"$f":"SUMIFS($L$356:L407,$C$356:C407,$B$35)","v":0},{"$f":"SUMIFS($F$356:F407,$C$356:C407,$B$35)","v":0},{"$f":"SUMIFS($G$356:G407,$C$356:C407,$B$35)","v":0},{"$f":"SUMIFS($H$356:H407,$C$356:C407,$B$35)","v":0}]
[]
[null,"TOTAL FINANCIAL INVESTMENTS",null,{"$f":"SUM(D14:D35)","v":0},{"$f":"SUM(E14:E35)","v":0},{"$f":"SUM(F14:F35)","v":0},{"$f":"SUM(G14:G35)","v":0},{"$f":"SUM(H14:H35)","v":0}]
[]
[]
[]
["SHORT TERM INVESTMENTS"]
[]
[null,null,null,null,null,null,null,null,null,"Allowances Current Period End (Including ECL)"]
[null,"Description","Type","Date of \nIssue","Date of Maturity","Issued Currency","Closing balance / Fair Value Through Profit or Loss","Closing balance / Fair Value Through Other Comprehensive Income","Amortized  Cost","Stage I","Stage II","Stage III","Total\n"]
[null,null,null,null,null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(G46:I46)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
[]
[]
[]
["TERM DEPOSITS, BONDS AND DEBENTURES"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances Current Period End (Including ECL)"]
[null,"Description","Type","Government/Corporate","Listed/Unlisted","Credit rating","Date of \nIssue","Date of Maturity","Issued Currency","Closing balance / Fair Value Through Profit or Loss","Closing balance / Fair Value Through Other Comprehensive Income","Amortized  Cost","Accrued Interest","Stage I","Stage II","Stage III","Total\n"]
[null,null,null,null,null,null,null,null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(J108:M108)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(J109:M109)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(J158:M158)","v":0}]
[]
[]
[]
[]
[]
["STRUCTURED NOTES AND COLLATERALALISED SECURITIES"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Allowances Current Period End (Including ECL)"]
[null,"Description","Type","Listed/Unlisted","Credit rating","Date of \nIssue","Date of Maturity","Issued Currency","Closing balance / Fair Value Through Profit or Loss","Closing balance / Fair Value Through Other Comprehensive Income","Amortized  Cost","Stage I","Stage II","Stage III","Total\n"]
[null,null,null,null,null,null,null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(I171:K171)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
[]
[]
[]
["EQUITY SECURITIES"]
[]
[]
[]
[null,"Name of Entity","Preference/Common shares","Listed/Unlisted","Issued Currency",null,null,null,"Closing balance / Fair Value Through Profit or Loss","Closing balance / Fair Value Through Other Comprehensive Income","Accrued Interest","Total"]
[null,null,null,null,null,null,"Additions/(Disposal) and Revaluation gains/(losses)"]
[null,null,null,null,null,"Opening",null,"Closing"]
[]
[null,null,null,null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,null,null,null,null,null,null,{"$f":"F235+G235","v":0},null,null,null,{"$f":"I235+J235+K235","v":0}]
[null,null,null,null,null,null,null,0,null,null,null,{"$f":"I236+J236+K236","v":0}]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,0]
[]
[]
[]
[]
[]
["LOANS AND MORTGAGES"]
[]
[null,null,null,null,null,null,"Allowances Current Period End (Including ECL)"]
[null,"Description","Identification Number","Term","Issued Currency","Closing Loan Amount","Stage I","Stage II","Stage III","Total"]
[null,null,null,null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,null,null,null,null,null,null,null,null,{"$f":"F296","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"F297","v":0}]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,{"$f":"F345","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"F346","v":0}]
[]
[]
[]
[]
["COLLECTIVE INVESTMENT VEHICLES AND COMMODITIES"]
[]
[null,null,null,null,null,null,null,null,"Allowances Current Period End (Including ECL)"]
[null,"Description","Type","Listed/Unlisted","Issued Currency","Closing balance / Fair Value Through Profit or Loss","Closing balance / Fair Value Through Other Comprehensive Income","Amortized  Cost","Stage I","Stage II","Stage III","Total"]
[null,null,null,null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(F356:H356)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(F406:H406)","v":0}]

{"sheet":"A7","index":23,"n_rows":23,"n_cols":8,"rows_kept":23,"cut":false,"hidden":false,"merged":[[2,1,2,7],[11,5,11,7],[6,2,6,4],[7,2,7,4]]}
[]
[]
[null,"FORM A7: DERIVATIVE ASSETS"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[]
[null,null,null,null,null,"Remaining term of exposure"]
[null,null,"Issued Currency","Amount","Credit rating","Less than 1 year","1-5 years","Over 5 years"]
[null,null,null,{"$f":"Specifications!$C$14","v":"Rs."},null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Futures"]
[null,"Call options"]
[null,"Put options"]
[null,"Swaps"]
[null,"Forwards"]
[null,"Credit derivatives"]
[null,"Other derivatives"]
[]
[null,"TOTAL DERIVATIVE ASSETS",null,{"$f":"SUM(D15:D21)","v":0},null,{"$f":"SUM(F15:F21)","v":0},{"$f":"SUM(G15:G21)","v":0},0]

{"sheet":"A8","index":24,"n_rows":52,"n_cols":7,"rows_kept":52,"cut":false,"hidden":false,"merged":[[2,1,2,6],[32,1,33,1],[6,2,6,3],[7,2,7,3]]}
[]
[]
[null,"FORM A8: CURRENT AND DEFERRED TAX ASSETS AND LIABILITIES"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,"CURRENT TAX ASSETS AND LIABILITIES"]
[]
[null,"Current tax assets","Amount"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Tax recoverable within 12 months"]
[null,"Tax recoverable after 12 months"]
[]
[null,"Total current tax assets",{"$f":"SUM(C15:C16)","v":0}]
[]
[]
[null,"Current tax liabilities","Amount"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Tax due within 12 months"]
[null,"Tax due after 12 months"]
[]
[null,"Total current tax liabilities",{"$f":"SUM(C23:C24)","v":0}]
[]
[]
[]
[]
[null,"DEFERRED TAX ASSETS/(LIABILITIES)"]
[]
[null,"Deferred tax assets/(liabilities)","Net opening tax asset/(liability)","Tax credited/(charged) to the income statement","Tax credited/(charged) to the other comprehensive income or equity","Acquisitions/ Transfers/(Disposals)","Net closing tax asset/(liability)"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Assets for insurance acquisition cashflows",null,null,null,null,{"$f":"SUM(C35:F35)","v":0}]
[null,"Difference between the tax and accounting value of insurance contracts",{"$f":"SUM(C37:C38)","v":0},{"$f":"SUM(D37:D38)","v":0},0,0,{"$f":"SUM(C36:F36)","v":0}]
[null,"    MRU",null,null,null,null,{"$f":"SUM(C37:F37)","v":0}]
[null,"    Overseas",null,null,null,null,0]
[null,"Realised and unrealised gains on investments",null,null,null,null,0]
[null,"Excess of depreciation over capital allowances",null,null,null,null,0]
[null,"Excess expenses",null,null,null,null,0]
[null,"Accounting provisions and other",null,null,null,null,0]
[null,"Trading losses",null,null,null,null,0]
[null,"Pension fund deficit",null,null,null,null,0]
[null,"Acquired intangibles",null,null,null,null,0]
[null,"Others",null,null,null,null,0]
[]
[null,"Total deferred tax assets/(liabilities)",{"$f":"SUM(C37:C46)+C35","v":0},{"$f":"SUM(D37:D46)+D35","v":0},0,0,{"$f":"SUM(C48:F48)","v":0}]
[]
[null,"Net deferred tax liabilities transferred on disposal",null,null,null,null,{"$f":"SUM(C50:F50)","v":0}]
[]
[null,"Net deferred tax assets/(liabilities)",{"$f":"C48-C50","v":0},{"$f":"D48-D50","v":0},0,0,{"$f":"SUM(C52:F52)","v":0}]

{"sheet":"A9","index":25,"n_rows":74,"n_cols":31,"rows_kept":74,"cut":false,"hidden":false,"merged":[[14,1,14,2],[15,1,15,2],[17,1,17,2],[2,1,2,12],[10,1,11,2],[12,1,12,2],[13,1,13,2],[6,2,6,3],[7,2,7,3]]}
[]
[]
[null,"FORM A9: RECEIVABLES"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,"Description",null,"Receivables","Less than 12 months","More than 12 months",null,"Gross receivables",null,"Bad debts written off","Provision for doubtful debts",null,"Net receivables"]
[null,null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},null,{"$f":"Specifications!$C$14","v":"Rs."},null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},null,{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Related Companies",null,{"$f":"SUMIFS(D$22:D75, $C$22:$C75, $B13)","v":0},{"$f":"SUMIFS(E$22:E75, $C$22:$C75, $B13)","v":0},{"$f":"SUMIFS(F$22:F75, $C$22:$C75, $B13)","v":0},null,{"$f":"SUM(E13:F13)","v":0},null,{"$f":"SUMIFS(J$22:J75, $C$22:$C75, $B13)","v":0},{"$f":"SUMIFS(K$22:K75, $C$22:$C75, $B13)","v":0},null,{"$f":"SUMIFS(M$22:M75, $C$22:$C75, $B13)","v":0}]
[null,"Corporations",null,{"$f":"SUMIFS(D$22:D76, C$22:C76, $B14)","v":0},{"$f":"SUMIFS(E$22:E76, $C$22:$C76, $B14)","v":0},{"$f":"SUMIFS(F$22:F76, $C$22:$C76, $B14)","v":0},null,{"$f":"SUM(E14:F14)","v":0},null,{"$f":"SUMIFS(J$22:J76, $C$22:$C76, $B14)","v":0},{"$f":"SUMIFS(K$22:K76, $C$22:$C76, $B14)","v":0},null,{"$f":"SUMIFS(M$22:M76, $C$22:$C76, $B14)","v":0}]
[null,"Investment Income",null,{"$f":"SUMIFS(D$22:D78, C$22:C78, $B15)","v":0},{"$f":"SUMIFS(E$22:E78, $C$22:$C78, $B15)","v":0},{"$f":"SUMIFS(F$22:F78, $C$22:$C78, $B15)","v":0},null,{"$f":"SUM(E15:F15)","v":0},null,{"$f":"SUMIFS(J$22:J78, $C$22:$C78, $B15)","v":0},{"$f":"SUMIFS(K$22:K78, $C$22:$C78, $B15)","v":0},null,{"$f":"SUMIFS(M$22:M78, $C$22:$C78, $B15)","v":0}]
[null,"Other",null,{"$f":"SUMIFS(D$22:D79, C$22:C79, $B16)","v":0},{"$f":"SUMIFS(E$22:E79, $C$22:$C79, $B16)","v":0},{"$f":"SUMIFS(F$22:F79, $C$22:$C79, $B16)","v":0},null,{"$f":"SUM(E16:F16)","v":0},null,{"$f":"SUMIFS(J$22:J79, $C$22:$C79, $B16)","v":0},{"$f":"SUMIFS(K$22:K79, $C$22:$C79, $B16)","v":0},null,{"$f":"SUMIFS(M$22:M79, $C$22:$C79, $B16)","v":0}]
[]
[null,"TOTAL RECEIVABLES",null,{"$f":"SUM(D13:D16)","v":0},{"$f":"SUM(E13:E16)","v":0},{"$f":"SUM(F13:F16)","v":0},null,{"$f":"SUM(H13:H16)","v":0},null,{"$f":"SUM(J13:J16)","v":0},{"$f":"SUM(K13:K16)","v":0},null,{"$f":"SUM(M13:M16)","v":0}]
[]
[]
[]
[null,"Entity","Description","Receivables","Less than 12 months","More than 12 months",null,"Gross receivables",null,"Bad debts written off","Provision for doubtful debts",null,"Net receivables"]
[null,null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},null,{"$f":"Specifications!$C$14","v":"Rs."},null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},null,{"$f":"Specifications!$C$14","v":"Rs."}]
[null,null,null,null,null,null,null,{"$f":"SUM(E24:F24)","v":0},null,null,null,null,{"$f":"H24-SUM(J24:K24)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(M24<-0.05, -1, 1)","v":1}]
[null,null,null,null,null,null,null,0,null,null,null,null,{"$f":"H25-SUM(J25:K25)","v":0}]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,{"$f":"SUM(E56:F56)","v":0},null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(M69<-0.05, -1, 1)","v":1}]
[null,null,null,null,null,null,null,0,null,null,null,null,{"$f":"H70-SUM(J70:K70)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,0,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,0,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,0,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,0,null,null,null,null,{"$f":"H74-SUM(J74:K74)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(M74<-0.05, -1, 1)","v":1}]

{"sheet":"A10","index":26,"n_rows":38,"n_cols":14,"rows_kept":38,"cut":false,"hidden":false,"merged":[[2,1,2,13],[10,1,11,1],[6,2,6,4],[7,2,7,4]]}
[]
[]
[null,"FORM A10: RECOVERIES FROM INSURANCE COMPANIES"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,null,"Receivables","Less than 6 months","More than 6 months but less than 1 year","More than 1 year but less than 2 years","Above 2 years",null,"Gross receivables",null,"Bad debts written off","Provision for doubtful debts",null,"Net receivables"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},null,{"$f":"Specifications!$C$14","v":"Rs."},null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},null,{"$f":"Specifications!$C$14","v":"Rs."}]
[]
[null,"TOTAL RECOVERIES FROM INSURANCE COMPANIES",{"$f":"SUM(C19:C38)","v":0},{"$f":"SUM(D19:D38)","v":0},{"$f":"SUM(E19:E38)","v":0},{"$f":"SUM(F19:F38)","v":0},{"$f":"SUM(G19:G38)","v":0},null,{"$f":"SUM(I19:I38)","v":0},null,{"$f":"SUM(K19:K38)","v":0},{"$f":"SUM(L19:L38)","v":0},null,{"$f":"SUM(N19:N38)","v":0}]
[]
[]
[null,"Insurance company","Receivables","Less than 6 months","More than 6 months but less than 1 year","More than 1 year but less than 2 years","Above 2 years",null,"Gross receivables",null,"Bad debts written off","Provision for doubtful debts",null,"Net receivables"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},null,{"$f":"Specifications!$C$14","v":"Rs."},null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},null,{"$f":"Specifications!$C$14","v":"Rs."}]
[null,null,null,null,null,null,null,null,{"$f":"SUM(D19:G19)","v":0},null,null,null,null,{"$f":"I19-SUM(K19:L19)","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"SUM(D20:G20)","v":0},null,null,null,null,{"$f":"I20-SUM(K20:L20)","v":0}]
[null,null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,null,{"$f":"SUM(D26:G26)","v":0},null,null,null,null,{"$f":"I26-SUM(K26:L26)","v":0}]
[null,null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,0]

{"sheet":"A11","index":27,"n_rows":43,"n_cols":3,"rows_kept":43,"cut":false,"hidden":false,"merged":[[2,1,2,2]]}
[]
[]
[null,"FORM A11: ASSETS HELD FOR SALE"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[null,"Description","Amount"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Property, plant and equipment",{"$f":"'A1'!H26","v":0}]
[null,"Goodwill",{"$f":"'A2'!H14","v":0}]
[null,"Other Intangible Assets",{"$f":"'A2'!H16","v":0}]
[null,"Investment property",{"$f":"'A5'!I13","v":0}]
[null,"Others"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"TOTAL ASSETS HELD FOR SALE",{"$f":"SUM(C12:C42)","v":0}]

{"sheet":"A12","index":28,"n_rows":23,"n_cols":3,"rows_kept":23,"cut":false,"hidden":false,"merged":[[2,1,2,2]]}
[]
[]
[null,"FORM A12: ASSETS COVERING GENERAL BUSINESS TECHNICAL PROVISIONS"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,"Section 16(2) of the Act",{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Total Assets",{"$f":"A0!D41","v":0}]
[null,"Less: encumbered assets",{"$f":"'A13'!C16","v":0}]
[]
[null,"Total free assets",{"$f":"C12-C13","v":0}]
[]
[null,"Less: liabilities other than insurance and resinruance contract liabilities",{"$f":"L0!D43-SUM(L0!D26:D27)","v":0}]
[]
[null,"Assets available to cover Insurance and reinsurance contract liabilities",{"$f":"C15-C17","v":0}]
[]
[null,"Insurance and reinsurance contract liabilities",{"$f":"SUM(L0!D26:D27)","v":0}]
[]
[null,"Surplus / (Shortage)",{"$f":"C19-C21","v":0}]

{"sheet":"A13","index":29,"n_rows":53,"n_cols":3,"rows_kept":53,"cut":false,"hidden":false,"merged":[[2,1,2,2]]}
[]
[]
[null,"FORM A13: CASH AND OTHER ASSETS"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[null,null,"Amount"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Asset for Insurance Acquisition Cash Flows"]
[null,"Prepayments and Accrued Income"]
[null,"Retirement Benefit Asset"]
[null,"Cash"]
[null,"Assets encumberred "]
[null,"Other assets",{"$f":"SUM(C18:C53)","v":0}]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]
[null,"Other assets (Please specify)"]

{"sheet":"Liabilities>>>","index":30,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"L0","index":31,"n_rows":45,"n_cols":5,"rows_kept":45,"cut":false,"hidden":false,"merged":[[12,3,12,4],[2,1,2,4],[6,3,6,4],[12,1,15,1]]}
[]
[]
[null,"FORM L0 : BALANCE SHEET LIABILTIES AND EQUITY"]
[]
[]
[]
[null,"NAME OF REINSURER",null,{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",null,{"$f":"Specifications!C13","v":"2024-12-31"},{"$f":"Specifications!C13 - IF(MOD(YEAR(Specifications!C13),4)=0, 366, 365)","v":"2023-12-31"}]
[]
[]
[null,"LIABITLIES AND EQUITY"]
[]
[null,"EQUITY",null,"AMOUNT"]
[null,null,null,"Curent","Previous"]
[null,null,null,"Year","Year"]
[null,null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Share Capital"]
[null,"Share Premium"]
[null,"Retained earnings"]
[null,"Reserves"]
[]
[null,"TOTAL EQUITIES",null,{"$f":"SUM(D17:D20)","v":0},{"$f":"SUM(E17:E20)","v":0}]
[]
[]
[null,"LIABILITIES"]
[null,"Insurance Contract Liabilities",{"$f":"HYPERLINK(\"#'IR1'!A1\",\"IR1\")","v":"IR1"},{"$f":"IF('IR1'!G22+'IR1'!I36>0, 'IR1'!G22+'IR1'!I36, 0)","v":0}]
[null,"Reinsurance Contract Liabilities",{"$f":"HYPERLINK(\"#'IR3'!A1\",\"IR3\")","v":"IR3"},{"$f":"IF('IR4'!F22 + 'IR4'!I36 <0, -('IR4'!F22+'IR4'!I36), 0)+'IR3'!F22+'IR3'!I36","v":0}]
[null,"Current tax liabilities",{"$f":"HYPERLINK(\"#'A8'!A1\", \"A8\")","v":"A8"},{"$f":"'A8'!C26","v":0}]
[null,"Deferrred tax liabilities",{"$f":"HYPERLINK(\"#'A8'!A1\", \"A8\")","v":"A8"},{"$f":"IF('A8'!G52<0, -'A8'!G52, 0)","v":0}]
[null,"Liabilities held for sale",{"$f":"HYPERLINK(\"#'L1'!A1\", \"L1\")","v":"L1"},{"$f":"'L1'!C64","v":0}]
[null,"Financial liabilities"]
[null,"    Derivatives",{"$f":"HYPERLINK(\"#'L2'!A1\", \"L2\")","v":"L2"},{"$f":"'L2'!D23","v":0}]
[null,"    Investment contracts",{"$f":"HYPERLINK(\"#'L3'!A1\", \"L3\")","v":"L3"},{"$f":"'L3'!C64","v":0}]
[null,"Lease liabilities",{"$f":"HYPERLINK(\"#'L4'!A1\", \"L4\")","v":"L4"},{"$f":"'L4'!J13","v":0}]
[null,"Trade and other payables",{"$f":"HYPERLINK(\"#'L5'!A1\", \"L5\")","v":"L5"},{"$f":"'L5'!C18","v":0}]
[null,"Borrowings",{"$f":"HYPERLINK(\"#'L6'!A1\", \"L6\")","v":"L6"}]
[null,"    Subordinated",null,{"$f":"'L6'!C13","v":0}]
[null,"    Senior",null,{"$f":"'L6'!C14","v":0}]
[null,"    Short term operational",null,{"$f":"'L6'!C15","v":0}]
[null,"Retirement benefit liabilities",{"$f":"HYPERLINK(\"#'L7'!A1\", \"L7\")","v":"L7"},{"$f":"'L7'!C12","v":0}]
[null,"Other Liabilities",{"$f":"HYPERLINK(\"#'L7'!A1\", \"L7\")","v":"L7"},{"$f":"'L7'!C13","v":0}]
[]
[null,"TOTAL LIABILITIES",null,{"$f":"SUM(D26:D41)","v":0},{"$f":"SUM(E26:E41)","v":0}]
[]
[null,"TOTAL LIABILITIES AND EQUITY",null,{"$f":"SUM(D22,D43)","v":0},{"$f":"SUM(E22,E43)","v":0}]

{"sheet":"L1","index":32,"n_rows":64,"n_cols":3,"rows_kept":64,"cut":false,"hidden":false,"merged":[[2,1,2,2]]}
[]
[]
[null,"FORM L1: LIABILITIES HELD FOR SALE"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[null,"Description of liabilities","Amount"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"TOTAL LIABILITIES HELD FOR SALE",{"$f":"SUM(C12:C63)","v":0}]

{"sheet":"L2","index":33,"n_rows":23,"n_cols":8,"rows_kept":23,"cut":false,"hidden":false,"merged":[[11,5,11,7],[2,1,2,7],[6,2,6,4],[7,2,7,4]]}
[]
[]
[null,"FORM L2: DERIVATIVE LIABILTIES"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[]
[null,null,null,null,null,"Remaining term of exposure"]
[null,null,"Issued Currency","Amount","Credit rating","Less than 1 year","1-5 years","Over 5 years"]
[null,null,null,{"$f":"Specifications!$C$14","v":"Rs."},null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Futures"]
[null,"Call options"]
[null,"Put options"]
[null,"Swaps"]
[null,"Forwards"]
[null,"Credit derivatives"]
[null,"Other derivatives"]
[]
[null,"TOTAL DERIVATIVE LIABILITIES",null,{"$f":"SUM(D15:D21)","v":0},null,{"$f":"SUM(F15:F21)","v":0},{"$f":"SUM(G15:G21)","v":0},{"$f":"SUM(H15:H21)","v":0}]

{"sheet":"L3","index":34,"n_rows":64,"n_cols":3,"rows_kept":64,"cut":false,"hidden":false,"merged":[[2,1,2,2],[9,1,10,1]]}
[]
[]
[null,"FORM L3: INVESTMENT CONTRACT LIABILTIES"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[null,"Description of Investment contract liabilities","Amount"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"TOTAL INVESTMENT CONTRACT LIABILITIES",{"$f":"SUM(C12:C63)","v":0}]

{"sheet":"L4","index":35,"n_rows":67,"n_cols":10,"rows_kept":67,"cut":false,"hidden":false,"merged":[[2,1,2,9],[7,2,7,4],[6,2,6,4]]}
[]
[]
[null,"FORM L4: LEASE LIABILITIES"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[null,null,null,null,null,"Opening balance","Additions","Accretion of interest","Payments","Closing balance"]
[null,null,null,null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[]
[null,"TOTAL LEASE LIABILITIES",null,null,null,{"$f":"SUM(F17:F67)","v":0},{"$f":"SUM(G17:G67)","v":0},{"$f":"SUM(H17:H67)","v":0},{"$f":"SUM(I17:I67)","v":0},{"$f":"SUM(J17:J67)","v":0}]
[]
[null,"Description","Inception date","Commencement date","Issued Currency","Opening balance","Additions","Accretion of interest","Payments","Closing balance"]
[null,null,null,null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,null,null,null,null,null,null,null,null,{"$f":"SUM(F17:H17)-I17","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"SUM(F18:H18)-I18","v":0}]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,{"$f":"SUM(F63:H63)-I63","v":0}]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]

{"sheet":"L5","index":36,"n_rows":18,"n_cols":3,"rows_kept":18,"cut":false,"hidden":false,"merged":[[2,1,2,2]]}
[]
[]
[null,"FORM L5: TRADE AND OTHER PAYABLES"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[null,null,"Amount "]
[null,"Item",{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Accruals"]
[null,"Trade creditors"]
[null,"Other creditors"]
[null,"Due to agents, brokers and intermediaries"]
[null,"Deffered income"]
[]
[null,"TOTAL TRADE AND OTHER PAYABLES",{"$f":"SUM(C12:C16)","v":0}]

{"sheet":"L6","index":37,"n_rows":21,"n_cols":7,"rows_kept":21,"cut":false,"hidden":false,"merged":[[2,1,2,6],[6,2,6,3],[7,2,7,3]]}
[]
[]
[null,"FORM L6 : BORROWINGS"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,"Type","Amount"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Subordinated borrowings",{"$f":"SUMIFS($C$22:$C$1048576, $D$22:$D$1048576, B13)","v":0}]
[null,"Senior borrowings",{"$f":"SUMIFS($C$22:$C$1048576, $D$22:$D$1048576, B14)","v":0}]
[null,"Short term operational borrowings",{"$f":"SUMIFS($C$22:$C$1048576, $D$22:$D$1048576, B15)","v":0}]
[]
[null,"Total Borrowings",{"$f":"SUM(C13:C15)","v":0}]
[]
[]
[null,"Description","Amount","Type","Secured/Unsecured","Date of issue","Term to maurity"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."}]

{"sheet":"L7","index":38,"n_rows":13,"n_cols":3,"rows_kept":13,"cut":false,"hidden":false,"merged":[[2,1,2,2]]}
[]
[]
[null,"FORM L7: OTHER LIABILITIES"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[null,null,"Amount"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Retirement benefit liabilities"]
[null,"Other Liabilities"]

{"sheet":"Insurance&Reinsurance>>>","index":39,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"IR0","index":40,"n_rows":44,"n_cols":4,"rows_kept":44,"cut":false,"hidden":false,"merged":[[2,1,2,3],[6,2,6,3]]}
[]
[]
[null,"FORM IR0: BALANCE SHEET AND RESERVES SUMMARY"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"},{"$f":"Specifications!C13 - IF(MOD(YEAR(Specifications!C13),4)=0, 366, 365)","v":"2023-12-31"}]
[]
[]
[null,"IFRS Balance Sheet Summary"]
[]
[null,"Summary","Current Year","Previous Year"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Assets",{"$f":"A0!D41","v":0},{"$f":"A0!E41","v":0}]
[null,"Liabilities",{"$f":"-L0!D43","v":0},{"$f":"-L0!E43","v":0}]
[null,"Equity",{"$f":"L0!D22","v":0},{"$f":"L0!E22","v":0}]
[]
[]
[null,"Reserves summary"]
[]
[null,"Summary","Current Year","Previous Year"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Insurance liabilities"]
[null,"Liability for incurred claims",{"$f":"'IR1'!F22","v":0}]
[null,"Liability for remaining coverage",{"$f":"'IR1'!I36","v":0}]
[null,"Insurance Assets"]
[null,"Liability for incurred claims",{"$f":"'IR2'!F22","v":0}]
[null,"Liability for remaining coverage",{"$f":"'IR2'!I36","v":0}]
[]
[null,"Liability arising from insurance contracts",{"$f":"SUM(C25:C26)-SUM(C28:C29)","v":0},{"$f":"SUM(D25:D26)-SUM(D28:D29)","v":0}]
[]
[null,"Reinsurance Assets"]
[null,"Asset recoverable from incurred claims",{"$f":"'IR4'!F22","v":0}]
[null,"Asset for remaining coverage",{"$f":"'IR4'!I36","v":0}]
[null,"Reinsurance Liabilities"]
[null,"Asset recoverable from incurred claims",{"$f":"'IR3'!F22","v":0}]
[null,"Asset for remaining coverage",{"$f":"'IR3'!I36","v":0}]
[]
[null,"Asset from reinsurance contracts",{"$f":"SUM(C34:C35)-SUM(C37:C38)","v":0},{"$f":"SUM(D34:D35)-SUM(D37:D38)","v":0}]
[]
[null,"Net liability arising from insurance contracts",{"$f":"C31-C40","v":0},{"$f":"D31-D40","v":0}]
[]
[null,"MCR ratio",{"$f":"C0!D61","v":0},{"$f":"C0!E61","v":0}]

{"sheet":"IR1","index":41,"n_rows":48,"n_cols":12,"rows_kept":48,"cut":false,"hidden":false,"merged":[[40,1,41,1],[2,1,2,11],[12,1,13,1],[26,1,27,1],[6,2,6,4],[7,2,7,4],[12,11,13,11],[26,11,27,11],[40,11,41,11]]}
[]
[]
[null,"FORM IR1: INSURANCE LIABILITIES"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,"Liability for incurred claims (LIC)"]
[]
[null,"LIABILITY FOR INCURRED CLAIMS","Best Estimate liability (Undiscounted)","Impact of Discounting","Risk adjustment","Total LIC",null,null,null,null,null,"Checks"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Life \nAssurance",null,null,null,{"$f":"SUM(B15:E15)","v":0},null,null,null,null,null,{"$f":"IF(D15>0,\"Impact of discounting should be negative\",\"Pass\")","v":"Pass"}]
[null,"Pension\n",null,null,null,0,null,null,null,null,null,"Pass"]
[null,"Permanent \nHealth \nInsurance",null,null,null,0,null,null,null,null,null,"Pass"]
[null,"Linked \nLong Term \nInsurance",null,null,null,0,null,null,null,null,null,"Pass"]
[null,"Structured Investment-Linked Insurance Business",null,null,null,0,null,null,null,null,null,"Pass"]
[null,"Other",null,null,null,0,null,null,null,null,null,"Pass"]
[]
[null,"TOTAL LIABILITY FOR INCURRED CLAIMS",{"$f":"SUM(C15:C20)","v":0},{"$f":"SUM(D15:D20)","v":0},{"$f":"SUM(E15:E20)","v":0},{"$f":"SUM(F15:F20)","v":0}]
[]
[]
[null,"Liability for remaining coverage (LRC)"]
[]
[null,"LIABILTY FOR REMAINING COVERAGE","Best Estimate liability (Undiscounted and excluding Loss Component)","Loss component","Impact of Discounting","Risk adjustment","Contractual Service Margin","Total LRC (Excluding Contractual Service Margin)","Total LRC (Including Contractual Service Margin)",null,null,"Checks"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Life \nAssurance",null,null,null,null,null,{"$f":"I29-G29","v":0},{"$f":"SUM(C29:G29)","v":0},null,null,{"$f":"IF(E29>0,\"Impact of discounting should be negative\",\"Pass\")","v":"Pass"}]
[null,"Pension\n",null,null,null,null,null,0,0,null,null,"Pass"]
[null,"Permanent \nHealth \nInsurance",null,null,null,null,null,0,0,null,null,"Pass"]
[null,"Linked \nLong Term \nInsurance",null,null,null,null,null,0,0,null,null,"Pass"]
[null,"Structured Investment-Linked Insurance Business",null,null,null,null,null,0,0,null,null,"Pass"]
[null,"Other",null,null,null,null,null,0,0,null,null,"Pass"]
[]
[null,"TOTAL LIABILITY FOR REMAINING COVERAGE",{"$f":"SUM(C29:C34)","v":0},0,0,0,0,0,0]
[]
[]
[null,"LIC +LRC (Overall liability)"]
[]
[null,null,"Total Liability Positions ",null,null,null,null,null,null,null,null,"Checks"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Life \nAssurance",{"$f":"F15+I29","v":0},null,null,null,null,null,null,null,null,{"$f":"IF(C43<0,\"Please consider reporting portfolio in insurance contract assets\",\"Pass\")","v":"Pass"}]
[null,"Pension\n",0,null,null,null,null,null,null,null,null,"Pass"]
[null,"Permanent \nHealth \nInsurance",0,null,null,null,null,null,null,null,null,"Pass"]
[null,"Linked \nLong Term \nInsurance",0,null,null,null,null,null,null,null,null,"Pass"]
[null,"Structured Investment-Linked Insurance Business",0,null,null,null,null,null,null,null,null,"Pass"]
[null,"Other",0,null,null,null,null,null,null,null,null,"Pass"]

{"sheet":"IR2","index":42,"n_rows":48,"n_cols":11,"rows_kept":48,"cut":false,"hidden":false,"merged":[[40,1,41,1],[2,1,2,10],[6,2,6,3],[7,2,7,3],[12,1,13,1],[26,1,27,1],[12,10,13,10],[26,10,27,10],[40,10,41,10]]}
[]
[]
[null,"FORM IR2: INSURANCE ASSETS"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,"Liability for incurred claims (LIC)"]
[]
[null,"LIABILITY FOR INCURRED CLAIMS (ASSET POSITION)","Best Estimate liability (Undiscounted)","Impact of Discounting","Risk adjustment","Total LIC",null,null,null,null,"Checks"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Life \nAssurance",null,null,null,{"$f":"SUM(C15:E15)","v":0},null,null,null,null,{"$f":"IF(D15>0,\"Impact of discounting should be negative\",\"Pass\")","v":"Pass"}]
[null,"Pension\n",null,null,null,0,null,null,null,null,{"$f":"IF(D16>0,\"Impact of discounting should be negative\",\"Pass\")","v":"Pass"}]
[null,"Permanent \nHealth \nInsurance",null,null,null,0,null,null,null,null,"Pass"]
[null,"Linked \nLong Term \nInsurance",null,null,null,0,null,null,null,null,"Pass"]
[null,"Structured Investment-Linked Insurance Business",null,null,null,0,null,null,null,null,"Pass"]
[null,"Other",null,null,null,0,null,null,null,null,"Pass"]
[]
[null,"TOTAL LIABILITY FOR INCURRED CLAIMS",{"$f":"SUM(C15:C20)","v":0},{"$f":"SUM(D15:D20)","v":0},{"$f":"SUM(E15:E20)","v":0},{"$f":"SUM(F15:F20)","v":0}]
[]
[]
[null,"Liability for remaining coverage (LRC)"]
[]
[null,"LIABILTY FOR REMAINING COVERAGE (ASSET POSITION)","Best Estimate liability (Undiscounted and excluding Loss Component)","Loss Component","Impact of Discounting","Risk adjustment","Contractual Service Margin","Total LRC (Excluding Contractual Service Margin)","Total LRC (Including Contractual Service Margin)",null,"Checks"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Life \nAssurance",null,null,null,null,null,{"$f":"I29-G29","v":0},{"$f":"SUM(C29:G29)","v":0},null,{"$f":"IF(E29>0,\"Impact of discounting should be negative\",\"Pass\")","v":"Pass"}]
[null,"Pension\n",null,null,null,null,null,0,{"$f":"SUM(C30:G30)","v":0},null,"Pass"]
[null,"Permanent \nHealth \nInsurance",null,null,null,null,null,0,0,null,"Pass"]
[null,"Linked \nLong Term \nInsurance",null,null,null,null,null,0,0,null,"Pass"]
[null,"Structured Investment-Linked Insurance Business",null,null,null,null,null,0,0,null,"Pass"]
[null,"Other",null,null,null,null,null,0,0,null,"Pass"]
[]
[null,"TOTAL LIABILITY FOR REMAINING COVERAGE",{"$f":"SUM(C29:C34)","v":0},0,0,0,0,0,0]
[]
[]
[null,"LIC +LRC (Overall asset)"]
[]
[null,null,"Total Asset Positions ",null,null,null,null,null,null,null,"Checks"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Life \nAssurance",{"$f":"F15+I29","v":0},null,null,null,null,null,null,null,{"$f":"IF(C43<0,\"Please consider reporting portfolio in insurance contract liabilities\",\"Pass\")","v":"Pass"}]
[null,"Pension\n",0,null,null,null,null,null,null,null,{"$f":"IF(C44<0,\"Please consider reporting portfolio in insurance contract liabilities\",\"Pass\")","v":"Pass"}]
[null,"Permanent \nHealth \nInsurance",0,null,null,null,null,null,null,null,"Pass"]
[null,"Linked \nLong Term \nInsurance",0,null,null,null,null,null,null,null,"Pass"]
[null,"Structured Investment-Linked Insurance Business",0,null,null,null,null,null,null,null,"Pass"]
[null,"Other",0,null,null,null,null,null,null,null,"Pass"]

{"sheet":"IR3","index":43,"n_rows":48,"n_cols":11,"rows_kept":48,"cut":false,"hidden":false,"merged":[[40,1,41,1],[2,1,2,10],[6,2,6,4],[7,2,7,4],[12,1,13,1],[26,1,27,1],[12,10,13,10],[26,10,27,10],[40,10,41,10]]}
[]
[]
[null,"FORM IR3: REINSURANCE LIABILITIES"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,"Amount Recoverable from Incurred Claims (ARIC)"]
[]
[null,"AMOUNT RECOVERABLE FROM INCURRED CLAIMS (LIABILITY POSITION)","Best estimate","Impact of Discounting","Risk adjustment","Total ARIC",null,null,null,null,"Checks"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Life \nAssurance",null,null,null,{"$f":"SUM(C15:E15)","v":0},null,null,null,null,{"$f":"IF(D15>0,\"Impact of discounting should be negative\",\"Pass\")","v":"Pass"}]
[null,"Pension\n",null,null,null,0,null,null,null,null,{"$f":"IF(D16>0,\"Impact of discounting should be negative\",\"Pass\")","v":"Pass"}]
[null,"Permanent \nHealth \nInsurance",null,null,null,0,null,null,null,null,"Pass"]
[null,"Linked \nLong Term \nInsurance",null,null,null,0,null,null,null,null,"Pass"]
[null,"Structured Investment-Linked Insurance Business",null,null,null,0,null,null,null,null,"Pass"]
[null,"Other",null,null,null,0,null,null,null,null,"Pass"]
[]
[null,"TOTAL AMOUNT RECOVERABLE FROM INCURRED CLAIMS",{"$f":"SUM(C15:C20)","v":0},{"$f":"SUM(D15:D20)","v":0},{"$f":"SUM(E15:E20)","v":0},{"$f":"SUM(F15:F20)","v":0}]
[]
[]
[null,"Asset for Remaining Coverage (ARC)"]
[]
[null,"ASSET FOR REMAINING COVERAGE (LIABILITY POSITION)","Best Estimate (Undiscounted  and Excluding Loss Component)","Loss recovery component","Impact of Discounting","Risk adjustment","Contractual Service Margin","Total ARC (Excluding Contractual Service Margin)","Total ARC (Including Contractual Service Margin)",null,"Checks"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},null,{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Life \nAssurance",null,null,null,null,null,{"$f":"I29-G29","v":0},{"$f":"SUM(C29:G29)","v":0},null,{"$f":"IF(E29>0,\"Impact of discounting should be negative\",\"Pass\")","v":"Pass"}]
[null,"Pension\n",null,null,null,null,null,0,0,null,"Pass"]
[null,"Permanent \nHealth \nInsurance",null,null,null,null,null,0,0,null,"Pass"]
[null,"Linked \nLong Term \nInsurance",null,null,null,null,null,0,0,null,"Pass"]
[null,"Structured Investment-Linked Insurance Business",null,null,null,null,null,0,0,null,"Pass"]
[null,"Other",null,null,null,null,null,0,0,null,"Pass"]
[]
[null,"TOTAL ASSET FOR REMAINING COVERAGE",{"$f":"SUM(C29:C34)","v":0},0,0,0,0,0,0]
[]
[]
[null,"ARIC +ARC (Overall liability)"]
[]
[null,null,"Total Liability Positions ",null,null,null,null,null,null,null,"Checks"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Life \nAssurance",{"$f":"F15+I29","v":0},null,null,null,null,null,null,null,{"$f":"IF(C43<0,\"Please consider reporting portfolio in reinsurance contract assets\",\"Pass\")","v":"Pass"}]
[null,"Pension\n",0,null,null,null,null,null,null,null,{"$f":"IF(C44<0,\"Please consider reporting portfolio in reinsurance contract assets\",\"Pass\")","v":"Pass"}]
[null,"Permanent \nHealth \nInsurance",0,null,null,null,null,null,null,null,"Pass"]
[null,"Linked \nLong Term \nInsurance",0,null,null,null,null,null,null,null,"Pass"]
[null,"Structured Investment-Linked Insurance Business",0,null,null,null,null,null,null,null,"Pass"]
[null,"Other",0,null,null,null,null,null,null,null,"Pass"]

{"sheet":"IR4","index":44,"n_rows":48,"n_cols":11,"rows_kept":48,"cut":false,"hidden":false,"merged":[[40,1,41,1],[2,1,2,10],[12,1,13,1],[26,1,27,1],[6,2,6,4],[7,2,7,4],[12,10,13,10],[26,10,27,10],[40,10,41,10]]}
[]
[]
[null,"FORM IR4: REINSURANCE ASSETS"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,"Amount Recoverable from Incurred Claims (ARIC)"]
[]
[null,"AMOUNT RECOVERABLE FROM INCURRED CLAIMS","Best estimate","Impact of Discounting","Risk adjustment","Total ARIC",null,"Less than 8 months","More than 8 months",null,"Checks"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Life \nAssurance",null,null,null,{"$f":"SUM(C15:E15)","v":0},null,null,null,null,{"$f":"IF(D15>0,\"Impact of discounting should be negative\",\"Pass\")","v":"Pass"}]
[null,"Pension\n",null,null,null,0,null,null,null,null,{"$f":"IF(D16>0,\"Impact of discounting should be negative\",\"Pass\")","v":"Pass"}]
[null,"Permanent \nHealth \nInsurance",null,null,null,0,null,null,null,null,"Pass"]
[null,"Linked \nLong Term \nInsurance",null,null,null,0,null,null,null,null,"Pass"]
[null,"Structured Investment-Linked Insurance Business",null,null,null,0,null,null,null,null,"Pass"]
[null,"Other",null,null,null,0,null,null,null,null,"Pass"]
[]
[null,"TOTAL AMOUNT RECOVERABLE FROM INCURRED CLAIMS",{"$f":"SUM(C15:C20)","v":0},{"$f":"SUM(D15:D20)","v":0},{"$f":"SUM(E15:E20)","v":0},{"$f":"SUM(F15:F20)","v":0},null,{"$f":"SUM(H15:H20)","v":0},{"$f":"SUM(I15:I20)","v":0}]
[]
[]
[null,"Asset for Remaining Coverage (ARC)"]
[]
[null,"ASSET FOR REMAINING COVERAGE","Best Estimate (Undiscounted  and Excluding Loss Component)","Loss recovery component","Impact of Discounting","Risk adjustment","Contractual Service Margin","Total ARC (Excluding Contractual Service Margin)","Total ARC (Including Contractual Service Margin)",null,"Checks"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},null,{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Life \nAssurance",null,null,null,null,null,{"$f":"I29-G29","v":0},{"$f":"SUM(C29:G29)","v":0},null,{"$f":"IF(E29>0,\"Impact of discounting should be negative\",\"Pass\")","v":"Pass"}]
[null,"Pension\n",null,null,null,null,null,0,0,null,"Pass"]
[null,"Permanent \nHealth \nInsurance",null,null,null,null,null,0,0,null,"Pass"]
[null,"Linked \nLong Term \nInsurance",null,null,null,null,null,0,0,null,"Pass"]
[null,"Structured Investment-Linked Insurance Business",null,null,null,null,null,0,0,null,"Pass"]
[null,"Other",null,null,null,null,null,0,0,null,"Pass"]
[]
[null,"TOTAL ASSET FOR REMAINING COVERAGE",{"$f":"SUM(C29:C34)","v":0},0,0,0,0,0,0]
[]
[]
[null,"ARIC +ARC (Overall asset)"]
[]
[null,null,"Total Asset Positions ",null,null,null,null,null,null,null,"Checks"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Life \nAssurance",{"$f":"F15+I29","v":0},null,null,null,null,null,null,null,{"$f":"IF(C43<0,\"Please consider reporting portfolio in reinsurance contract liabilities\",\"Pass\")","v":"Pass"}]
[null,"Pension\n",0,null,null,null,null,null,null,null,{"$f":"IF(C44<0,\"Please consider reporting portfolio in reinsurance contract liabilities\",\"Pass\")","v":"Pass"}]
[null,"Permanent \nHealth \nInsurance",0,null,null,null,null,null,null,null,"Pass"]
[null,"Linked \nLong Term \nInsurance",0,null,null,null,null,null,null,null,"Pass"]
[null,"Structured Investment-Linked Insurance Business",0,null,null,null,null,null,null,null,"Pass"]
[null,"Other",0,null,null,null,null,null,null,null,"Pass"]

{"sheet":"IR5","index":45,"n_rows":56,"n_cols":6,"rows_kept":56,"cut":false,"hidden":false,"merged":[[11,1,12,1],[6,2,6,4],[7,2,7,4],[2,1,2,5]]}
[]
[]
[null,"FORM IR5: LIABILITY ROLL FORWARD FOR INSURANCE CONTRACTS MEASURED UNDER GMM"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[]
[null,null,"Expected Present Value of Future Cash Flows ","Risk Adjustment ","Contractual Service Margin","Total liability"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[]
[null,"BEGINNING OF PERIOD"]
[null,"Net opening insurance contract liabilities/(assets)",null,null,null,{"$f":"SUM(C16:E16)","v":0}]
[]
[null,"CHANGES IN THE STATEMENT OF PROFIT OR LOSS AND OCI"]
[null,"Contractual service margin recognized for service provided",null,null,null,{"$f":"SUM(C19:E19)","v":0}]
[null,"Change in risk adjustment for non-financial risk expired ",null,null,null,0]
[null,"Experience adjustments ",null,null,null,0]
[]
[null,"Current service provided in the period",{"$f":"SUM(C19:C21)","v":0},{"$f":"SUM(D19:D21)","v":0},{"$f":"SUM(E19:E21)","v":0},0]
[]
[null,"Contracts initially recognized in the period",null,null,null,0]
[null,"Experience adjustments"]
[null,"Changes in estimates that adjust the Contractual Service Margin",null,null,null,0]
[null,"Changes in estimates that result in losses and reversal of losses on onerous contracts",null,null,null,0]
[]
[null,"Future service yet to be provided",{"$f":"SUM(C25:C28)","v":0},{"$f":"SUM(D25:D28)","v":0},{"$f":"SUM(E25:E28)","v":0},0]
[]
[null,"Adjustments to liabilities for incurred claims",null,null,null,0]
[]
[null,"Past service provided in the Prior Periods",{"$f":"SUM(C32:C32)","v":0},{"$f":"SUM(D32:D32)","v":0},{"$f":"SUM(E32:E32)","v":0},0]
[]
[null,"Insurance service result",{"$f":"C23+C30+C34","v":0},{"$f":"D23+D30+D34","v":0},0,0]
[]
[null,"Interest accreted",null,null,null,0]
[null,"Effect of changes in interest rates and other financial assumptions",null,null,null,0]
[null,"Net foreign exchange income/(expenses)",null,null,null,0]
[]
[null,"Net finance (income)/expenses from insurance contracts",{"$f":"SUM(C38:C40)","v":0},{"$f":"SUM(D38:D40)","v":0},{"$f":"SUM(E38:E40)","v":0},0]
[]
[null,"TOTAL CHANGES IN THE STATEMENT OF PROFIT OR LOSS AND OCI",{"$f":"SUM(C36,C42)","v":0},{"$f":"SUM(D36,D42)","v":0},0,0]
[]
[null,"CASH FLOWS"]
[null,"Premiums received for insurance contracts",{"$f":"'IR11'!C17","v":0},null,null,0]
[null,"Claims and other insurance service expenses paid, including investment components",{"$f":"'IR11'!C18","v":0},null,null,0]
[null,"Insurance acquisition cash flows",{"$f":"'IR11'!C19","v":0},null,null,0]
[]
[null,"TOTAL CASH FLOWS",{"$f":"SUM(C47:C49)","v":0},{"$f":"SUM(D47:D49)","v":0},{"$f":"SUM(E47:E49)","v":0},0]
[]
[null,"Net ending insurance contract liabilities/(assets)",{"$f":"C51+C44+C16","v":0},{"$f":"D51+D44+D16","v":0},0,0]
[]
[null,"END OF PERIOD"]
[null,"Net ending insurance contract liabilities/(assets)",{"$f":"C53","v":0},{"$f":"D53","v":0},{"$f":"E53","v":0},0]

{"sheet":"IR6","index":46,"n_rows":57,"n_cols":6,"rows_kept":57,"cut":false,"hidden":false,"merged":[[11,1,12,1],[6,2,6,4],[7,2,7,4],[2,1,2,5]]}
[]
[]
[null,"FORM IR6: LIABILITY ROLL FORWARD FOR REINSURANCE CONTRACTS MEASURED UNDER GMM"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[]
[null,null,"Expected Present Value of Future Cash Flows ","Risk Adjustment ","Contractual Service Margin","Total Asset"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[]
[null,"BEGINNING OF PERIOD"]
[null,"Net opening reinsurance contract assets/(liabilities)",null,null,null,{"$f":"SUM(C16:E16)","v":0}]
[]
[null,"CHANGES IN THE STATEMENT OF PROFIT OR LOSS AND OCI"]
[null,"Contractual service margin recognized for service received",null,null,null,{"$f":"SUM(C19:E19)","v":0}]
[null,"Change in risk adjustment for non-financial risk expired ",null,null,null,0]
[null,"Experience adjustments ",null,null,null,0]
[]
[null,"Current service received in the period",{"$f":"SUM(C19:C21)","v":0},{"$f":"SUM(D19:D21)","v":0},{"$f":"SUM(E19:E21)","v":0},0]
[]
[null,"Contracts initially recognized in the period",null,null,null,0]
[null,"Experience adjustments"]
[null,"Changes in estimates that adjust the Contractual Service Margin",null,null,null,0]
[null,"Changes in estimates that relate to losses and reversal of losses on onerous underlying contracts",null,null,null,0]
[null,"Changes in recoveries of losses on onerous underlying contracts that adjust the Contractual Service Margin",null,null,null,0]
[]
[null,"Future service yet to be received",{"$f":"SUM(C25:C29)","v":0},{"$f":"SUM(D25:D29)","v":0},{"$f":"SUM(E25:E29)","v":0},0]
[]
[null,"Changes in amounts recoverable arising from changes in the liability for incurred claims",null,null,null,0]
[]
[null,"Past service received in the Prior Periods",{"$f":"C33","v":0},{"$f":"D33","v":0},{"$f":"E33","v":0},0]
[]
[null,"Net income/(expenses) from reinsurance contracts held",{"$f":"C35+C31+C23","v":0},{"$f":"D35+D31+D23","v":0},{"$f":"E35+E31+E23","v":0},0]
[]
[null,"Interest accreted",null,null,null,0]
[null,"Effect of changes in interest rates and other financial assumptions",null,null,null,0]
[null,"Effect of changes in the risk of non-performance by reinsurers",null,null,null,0]
[null,"Net foreign exchange income / (expenses)",null,null,null,0]
[]
[null,"Reinsurance finance income / (expense) from reinsurance contracts held",{"$f":"SUM(C39:C42)","v":0},{"$f":"SUM(D39:D42)","v":0},{"$f":"SUM(E39:E42)","v":0},0]
[]
[null,"TOTAL CHANGES IN THE STATEMENT OF PROFIT OR LOSS AND OCI",{"$f":"C44+C37","v":0},{"$f":"D44+D37","v":0},{"$f":"E44+E37","v":0},0]
[]
[null,"CASH FLOWS"]
[null,"Premiums paid",{"$f":"'IR11'!C28","v":0},null,null,0]
[null,"Amounts received for incurred claims, including investment components",{"$f":"'IR11'!C29","v":0},null,null,0]
[]
[null,"TOTAL CASH FLOWS",{"$f":"SUM(C49:C50)","v":0},{"$f":"SUM(D49:D50)","v":0},{"$f":"SUM(E49:E50)","v":0},0]
[]
[null,"Net ending reinsurance contract assets/(liabilities)",{"$f":"C52+C46+C16","v":0},{"$f":"D52+D46+D16","v":0},0,0]
[]
[null,"END OF PERIOD"]
[null,"Net ending reinsurance contract assets/(liabilities)",{"$f":"C54","v":0},{"$f":"D54","v":0},{"$f":"E54","v":0},0]

{"sheet":"IR7","index":47,"n_rows":51,"n_cols":6,"rows_kept":51,"cut":false,"hidden":false,"merged":[[2,1,2,5],[10,2,10,3],[10,4,11,4],[10,5,11,5],[6,2,6,4],[7,2,7,4]]}
[]
[]
[null,"FORM IR7: LIABILITY ROLL FORWARD FOR INSURANCE CONTRACTS MEASURED UNDER GMM - 2"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,null,"Liability for remaining coverage",null,"Liability for incurred claims","Total Liability"]
[null,null,"Excluding loss component","Loss component"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[]
[null,"BEGINNING OF PERIOD"]
[null,"Net opening insurance contract liabilities/(assets)",null,null,null,{"$f":"SUM(C16:E16)","v":0}]
[]
[null,"CHANGES IN THE STATEMENT OF PROFIT OR LOSS AND OCI"]
[null,"Insurance Revenue",null,null,null,{"$f":"SUM(C19:E19)","v":0}]
[]
[null,"Incurred claims and other insurance service expenses ",null,null,null,0]
[null,"Amortization of insurance acquisition cash flows",null,null,null,0]
[null,"Insurance acquisition cash flows expensed when incurred",null,null,null,0]
[null,"Losses and reversal of losses on onerous contracts",null,null,null,0]
[null,"Adjustments to liabilities for incurred claims",null,null,null,0]
[]
[null,"Insurance Service Expenses",{"$f":"SUM(C21:C25)","v":0},{"$f":"SUM(D21:D25)","v":0},0,0]
[]
[null,"Transfer of Investment components",null,null,null,0]
[]
[null,"Insurance service result",{"$f":"C19+C27+C29","v":0},{"$f":"D19+D27+D29","v":0},0,0]
[]
[null,"Interest accreted",null,null,null,0]
[null,"Effect of changes in interest rates and other financial assumptions",null,null,null,0]
[null,"Effect of movements in exchange rates",null,null,null,0]
[]
[null,"Net finance (income) expenses from insurance contracts",{"$f":"SUM(C33:C35)","v":0},{"$f":"SUM(D33:D35)","v":0},{"$f":"SUM(E33:E35)","v":0},0]
[]
[null,"TOTAL CHANGES IN THE STATEMENT OF PROFIT OR LOSS AND OCI",{"$f":"C31+C37","v":0},{"$f":"D31+D37","v":0},{"$f":"E31+E37","v":0},0]
[]
[null,"CASH FLOWS"]
[null,"Premiums received for insurance contracts",{"$f":"'IR11'!C17","v":0},null,null,0]
[null,"Claims and other insurance service expenses paid, including investment components",null,null,{"$f":"'IR11'!C18","v":0},0]
[null,"Insurance acquisition cash flows",{"$f":"'IR11'!C19","v":0},null,null,0]
[]
[null,"TOTAL CASH FLOWS",{"$f":"SUM(C42:C44)","v":0},{"$f":"SUM(D42:D44)","v":0},{"$f":"SUM(E42:E44)","v":0},0]
[]
[null,"Net ending insurance contract liabilities/(assets)",{"$f":"C46+C39+C16","v":0},{"$f":"D46+D39+D16","v":0},0,0]
[]
[null,"END OF PERIOD"]
[null,"Net ending insurance contract liabilities/(assets)",{"$f":"C48","v":0},{"$f":"D48","v":0},{"$f":"E48","v":0},0]

{"sheet":"IR8","index":48,"n_rows":49,"n_cols":6,"rows_kept":49,"cut":false,"hidden":false,"merged":[[2,1,2,5],[10,2,10,3],[10,4,11,4],[10,5,11,5],[6,2,6,4],[7,2,7,4]]}
[]
[]
[null,"FORM IR8: LIABILITY ROLL FORWARD FOR REINSURANCE CONTRACTS MEASURED UNDER GMM - 2"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,null,"Asset for remaining coverage",null,"Amounts recoverable on incurred claims","Total Asset"]
[null,null,"Non-loss-recovery component","Loss-recovery component"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[]
[null,"BEGINNING OF PERIOD"]
[null,"Net opening reinsurance contract assets/(liabilities)",null,null,null,{"$f":"SUM(C16:E16)","v":0}]
[]
[null,"CHANGES IN THE STATEMENT OF PROFIT OR LOSS AND OCI"]
[null,"Allocation of reinsurance premiums paid",null,null,null,{"$f":"SUM(C19:E19)","v":0}]
[]
[null,"Amouts recoverable for claims and other reinsurance service expenses ",null,null,null,0]
[null,"Adjustments for onerous underlying contracts",null,null,null,0]
[null,"Changes in amounts recoverable arising from changes in liabiliy for incurred claims",null,null,null,0]
[]
[null,"Amounts recoverable from reinsurers",{"$f":"SUM(C21:C23)","v":0},{"$f":"SUM(D21:D23)","v":0},{"$f":"SUM(E21:E23)","v":0},0]
[]
[null,"Transfer of reinsurance Investment components ",null,null,null,0]
[]
[null,"Net income/(expenses) from reinsurance contracts held",{"$f":"C27+C25+C19","v":0},{"$f":"D27+D25+D19","v":0},0,0]
[]
[null,"Interest accreted",null,null,null,0]
[null,"Effect of changes in interest rates and other financial assumptions",null,null,null,0]
[null,"Effect of changes in risk of non-performance by reinsurers",null,null,null,0]
[null,"Net foreign exchange income/(expenses)",null,null,0,0]
[]
[null,"Reinsurance finance income/(expenses) from reinsurance contracts held",{"$f":"SUM(C31:C34)","v":0},{"$f":"SUM(D31:D34)","v":0},{"$f":"SUM(E31:E34)","v":0},0]
[]
[null,"TOTAL CHANGES IN THE STATEMENT OF PROFIT OR LOSS AND OCI",{"$f":"C29+C36","v":0},{"$f":"D29+D36","v":0},{"$f":"E29+E36","v":0},0]
[]
[null,"CASH FLOWS"]
[null,"Premiums paid",{"$f":"'IR11'!C28","v":0},null,null,0]
[null,"Amouts received for incurred claims, including investment components",null,null,{"$f":"'IR11'!C29","v":0},0]
[]
[null,"TOTAL CASH FLOWS",{"$f":"SUM(C41:C42)","v":0},{"$f":"SUM(D41:D42)","v":0},{"$f":"SUM(E41:E42)","v":0},0]
[]
[null,"Net ending reinsurance contract assets/(liabilities)",{"$f":"C44+C38+C16","v":0},{"$f":"D44+D38+D16","v":0},0,0]
[]
[null,"END OF PERIOD"]
[null,"Net ending reinsurance contract assets/(liabilities)",{"$f":"C46","v":0},{"$f":"D46","v":0},{"$f":"E46","v":0},0]

{"sheet":"IR9","index":49,"n_rows":51,"n_cols":7,"rows_kept":51,"cut":false,"hidden":false,"merged":[[2,1,2,6],[10,2,10,3],[10,4,10,5],[10,6,11,6],[6,2,6,4],[7,2,7,4]]}
[]
[]
[null,"FORM IR9: LIABILITY ROLL FORWARD FOR INSURANCE CONTRACTS MEASURED UNDER PAA"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,null,"Liability for remaining coverage",null,"Liability for incurred claims",null,"Total Liability"]
[null,null,"Excluding loss component","Loss component","Estimates of the present value of future cash flows","Risk adjustment"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[]
[null,"BEGINNING OF PERIOD"]
[null,"Net opening insurance contract liabilities/(assets)",null,null,null,null,{"$f":"SUM(C16:F16)","v":0}]
[]
[null,"CHANGES IN THE STATEMENT OF PROFIT OR LOSS AND OCI"]
[null,"Insurance Revenue",null,null,null,null,{"$f":"SUM(C19:F19)","v":0}]
[]
[null,"Incurred claims and other insurance service expenses ",null,null,null,null,0]
[null,"Amortization of insurance acquisition cash flows",null,null,null,null,0]
[null,"Insurance acquisition cash flows expensed when incurred",null,null,null,null,0]
[null,"Losses and reversal of losses on onerous contracts",null,null,null,null,0]
[null,"Adjustments to liabilities for incurred claims",null,null,null,null,0]
[]
[null,"Insurance Service Expenses",{"$f":"SUM(C21:C25)","v":0},{"$f":"SUM(D21:D25)","v":0},0,0,0]
[]
[null,"Transfer of Investment components",null,null,null,null,0]
[]
[null,"Insurance service result",{"$f":"C19-C27-C29","v":0},{"$f":"D19-D27-D29","v":0},0,0,0]
[]
[null,"Interest accreted",null,null,null,null,0]
[null,"Effect of changes in interest rates and other financial assumptions",null,null,null,null,0]
[null,"Effect of movements in exchange rates",null,null,null,null,0]
[]
[null,"Net finance (income) expenses from insurance contracts",{"$f":"SUM(C33:C35)","v":0},{"$f":"SUM(D33:D35)","v":0},{"$f":"SUM(E33:E35)","v":0},{"$f":"SUM(F33:F35)","v":0},0]
[]
[null,"TOTAL CHANGES IN THE STATEMENT OF PROFIT OR LOSS AND OCI",{"$f":"C31+C37","v":0},{"$f":"D31+D37","v":0},{"$f":"E31+E37","v":0},{"$f":"F31+F37","v":0},0]
[]
[null,"CASH FLOWS"]
[null,"Premiums received for insurance contracts",{"$f":"'IR11'!D17","v":0},null,null,null,0]
[null,"Claims and other insurance service expenses paid, including investment components",null,null,{"$f":"'IR11'!D18","v":0},null,0]
[null,"Insurance acquisition cash flows",{"$f":"'IR11'!D19","v":0},null,null,null,0]
[]
[null,"TOTAL CASH FLOWS",{"$f":"SUM(C42:C44)","v":0},{"$f":"SUM(D42:D44)","v":0},{"$f":"SUM(E42:E44)","v":0},{"$f":"SUM(F42:F44)","v":0},0]
[]
[null,"Net closing insurance contract liabilities/(assets)",{"$f":"C46+C39+C16","v":0},{"$f":"D46+D39+D16","v":0},0,0,0]
[]
[null,"END OF PERIOD"]
[null,"Net closing insurance contract liabilities/(assets)",{"$f":"C48","v":0},{"$f":"D48","v":0},{"$f":"E48","v":0},{"$f":"F48","v":0},0]

{"sheet":"IR10","index":50,"n_rows":49,"n_cols":7,"rows_kept":49,"cut":false,"hidden":false,"merged":[[2,1,2,6],[10,2,10,3],[10,4,10,5],[10,6,11,6],[6,2,6,4],[7,2,7,4]]}
[]
[]
[null,"FORM IR10: LIABILITY ROLL FORWARD FOR REINSURANCE CONTRACTS MEASURED UNDER PAA"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,null,"Asset for remaining coverage",null,"Amounts recoverable on incurred claims",null,"Total Asset"]
[null,null,"Non-loss-recovery component","Loss-recovery component","Estimates of the present value of future cash flows","Risk adjustment"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[]
[null,"BEGINNING OF PERIOD"]
[null,"Net opening reinsurance contract assets/(liabilities)",null,null,null,null,{"$f":"SUM(C16:F16)","v":0}]
[]
[null,"CHANGES IN THE STATEMENT OF PROFIT OR LOSS AND OCI"]
[null,"Allocation of reinsurance premiums paid",null,null,null,null,{"$f":"SUM(C19:F19)","v":0}]
[]
[null,"Amouts recoverable for claims and other reinsurance service expenses ",null,null,null,null,0]
[null,"Adjustments for onerous underlying contracts",null,null,null,null,0]
[null,"Changes in amounts recoverable arising from changes in liabiliy for incurred claims",null,null,null,null,0]
[]
[null,"Amouts recoverable from reinsurers",{"$f":"SUM(C21:C23)","v":0},{"$f":"SUM(D21:D23)","v":0},{"$f":"SUM(E21:E23)","v":0},{"$f":"SUM(F21:F23)","v":0},0]
[]
[null,"Transfer of reinsurance Investment components ",null,null,null,null,0]
[]
[null,"Net income/(expenses) from reinsurance contracts held",{"$f":"SUM(C27,C25,C19)","v":0},{"$f":"SUM(D27,D25,D19)","v":0},0,0,0]
[]
[null,"Interest accreted",null,null,null,null,0]
[null,"Effect of changes in interest rates and other financial assumptions",null,null,null,null,0]
[null,"Effect of changes in risk of non-performance by reinsurers",null,null,null,null,0]
[null,"Net foreign exchange income/(expenses)",null,null,null,null,0]
[]
[null,"Reinsurance finance income/(expenses) from reinsurance contracts held",{"$f":"SUM(C31:C34)","v":0},{"$f":"SUM(D31:D34)","v":0},{"$f":"SUM(E31:E34)","v":0},{"$f":"SUM(F31:F34)","v":0},0]
[]
[null,"TOTAL CHANGES IN THE STATEMENT OF PROFIT OR LOSS AND OCI",{"$f":"C29+C36","v":0},{"$f":"D29+D36","v":0},{"$f":"E29+E36","v":0},{"$f":"F29+F36","v":0},0]
[]
[null,"CASH FLOWS"]
[null,"Premiums paid",{"$f":"'IR11'!D28","v":0},null,null,null,0]
[null,"Amouts received for incurred claims, including investment components",null,null,{"$f":"'IR11'!D29","v":0},null,0]
[]
[null,"TOTAL CASH FLOWS",{"$f":"SUM(C41:C42)","v":0},{"$f":"SUM(D41:D42)","v":0},{"$f":"SUM(E41:E42)","v":0},{"$f":"SUM(F41:F42)","v":0},0]
[]
[null,"Net ending reinsurance contract assets/(liabilities)",{"$f":"C44+C38+C16","v":0},{"$f":"D44+D38+D16","v":0},0,0,0]
[]
[null,"END OF PERIOD"]
[null,"Net ending reinsurance contract assets/(liabilities)",{"$f":"C46","v":0},{"$f":"D46","v":0},{"$f":"E46","v":0},{"$f":"F46","v":0},0]

{"sheet":"IR11","index":51,"n_rows":33,"n_cols":4,"rows_kept":33,"cut":false,"hidden":false,"merged":[[2,1,2,3],[14,1,15,1],[25,1,26,1],[6,2,6,3],[7,2,7,3]]}
[]
[]
[null,"FORM IR11: CASHFLOWS"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[]
[]
[null,"INSURANCE"]
[]
[null,"CASH FLOWS","Building Blocks Approach","Premium Allocation Approach"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Premiums received for insurance contracts"]
[null,"Claims and other insurance service paid, including investment components"]
[null,"Insurance acquisition cash flows"]
[]
[null,"TOTAL INSURANCE CASH FLOWS",{"$f":"SUM(C17:C19)","v":0},{"$f":"SUM(D17:D19)","v":0}]
[]
[]
[null,"REINSURANCE"]
[]
[null,"CASH FLOWS","Building Blocks Approach","Premium Allocation Approach"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Premiums paid for reinsurance contracts held"]
[null,"Amouts received for incurred claims, including investment components"]
[]
[null,"TOTAL REINSURANCE CASH FLOWS",{"$f":"SUM(C28:C29)","v":0},{"$f":"SUM(D28:D29)","v":0}]
[]
[null,"TOTAL CASH FLOWS",{"$f":"C31+C21","v":0},{"$f":"D31+D21","v":0}]

{"sheet":"IR12","index":52,"n_rows":19,"n_cols":12,"rows_kept":19,"cut":false,"hidden":false,"merged":[[2,1,2,11],[11,3,11,11],[6,2,6,5],[7,2,7,5]]}
[]
[]
[null,"FORM IR12: RISK ADJUSTMENT CONFIDENCE INTERVALS"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[null,"RISK ADJUSTMENT CONFIDENCE INTERVALS"]
[]
[null,null,null,"CONFIDENCE INTERVALS"]
[null,"Assumptions","Method ","Life Assurance\nParticipating","Life Assurance\nNon- Participating","Non administered Pension Business Participating","Non administered Pension Business\nNon Participating","PHI\nParticipating","PHI\nNon Participating","LLTI","Structured Investment-Linked Insurance","Other"]
[null,"Lapse"]
[null,"Surrender"]
[null,"Mortality"]
[null,"Longevity"]
[null,"Expense"]
[null,"Other (Please specify)"]

{"sheet":"Profit&Loss>>>","index":53,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"I0","index":54,"n_rows":36,"n_cols":10,"rows_kept":36,"cut":false,"hidden":false,"merged":[[2,1,2,9],[6,2,6,5],[7,2,7,5]]}
[]
[]
[null,"FORM I0: STATEMENT OF FINANCIAL PERFORMANCE"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[]
[]
[null,null,"Links","TOTAL","Life\nAssurance","Pension\n","Permanent\nHealth\nInsurance","Linked \nLong Term\nInsurance","Structured Investment-Linked Insurance Business","Others"]
[null,null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Insurance Revenue",null,{"$f":"SUM(D16:D17)","v":0},0,0,0,0,0,0]
[null,"    Revenue from GMM contracts",{"$f":"HYPERLINK(\"#'I1'!A1\", \"I1\")","v":"I1"},{"$f":"'I1'!C24","v":0},{"$f":"'I1'!D24","v":0},{"$f":"'I1'!E24","v":0},{"$f":"'I1'!F24","v":0},{"$f":"'I1'!G24","v":0},{"$f":"'I1'!H24","v":0},{"$f":"'I1'!I24","v":0}]
[null,"    Renenue from PAA contracts",{"$f":"HYPERLINK(\"#'I2'!A1\", \"I2\")","v":"I2"},{"$f":"'I2'!C16","v":0},{"$f":"'I2'!D16","v":0},{"$f":"'I2'!E16","v":0},{"$f":"'I2'!F16","v":0},{"$f":"'I2'!G16","v":0},{"$f":"'I2'!H16","v":0},{"$f":"'I2'!I16","v":0}]
[]
[null,"Insurance Service Expense",null,{"$f":"SUM(D20:D21)","v":0},0,0,0,0,0,0]
[null,"    Service expense for GMM contracts",{"$f":"HYPERLINK(\"#'I3'!A1\", \"I3\")","v":"I3"},{"$f":"'I3'!C34","v":0},{"$f":"'I3'!D34","v":0},{"$f":"'I3'!E34","v":0},{"$f":"'I3'!F34","v":0},{"$f":"'I3'!G34","v":0},{"$f":"'I3'!H34","v":0},{"$f":"'I3'!I34","v":0}]
[null,"    Service expense for PAA contracts",{"$f":"HYPERLINK(\"#'I4'!A1\", \"I4\")","v":"I4"},{"$f":"'I4'!C34","v":0},{"$f":"'I4'!D34","v":0},{"$f":"'I4'!E34","v":0},{"$f":"'I4'!F34","v":0},{"$f":"'I4'!G34","v":0},{"$f":"'I4'!H34","v":0},{"$f":"'I4'!I34","v":0}]
[]
[null,"Insurance Service Result Before Reinsurance Contracts Held ",null,{"$f":"D15-D19","v":0},0,0,0,0,0,0]
[]
[null,"Allocation of Reinsurance Premiums",{"$f":"HYPERLINK(\"#'I5'!A1\", \"I5\")","v":"I5"},{"$f":"'I5'!C15","v":0},{"$f":"'I5'!D15","v":0},{"$f":"'I5'!E15","v":0},{"$f":"'I5'!F15","v":0},{"$f":"'I5'!G15","v":0},{"$f":"'I5'!H15","v":0},{"$f":"'I5'!I15","v":0}]
[null,"Amounts recoverable from reinsurers for incurred claims",{"$f":"HYPERLINK(\"#'I5'!A1\", \"I5\")","v":"I5"},{"$f":"'I5'!C17","v":0},{"$f":"'I5'!D17","v":0},{"$f":"'I5'!E17","v":0},{"$f":"'I5'!F17","v":0},{"$f":"'I5'!G17","v":0},{"$f":"'I5'!H17","v":0},{"$f":"'I5'!I17","v":0}]
[null,"Risk of non-performance","I5",{"$f":"'I5'!C29","v":0},{"$f":"'I5'!D29","v":0},{"$f":"'I5'!E29","v":0},{"$f":"'I5'!F29","v":0},{"$f":"'I5'!G29","v":0},{"$f":"'I5'!H29","v":0},{"$f":"'I5'!I29","v":0}]
[]
[null,"Net income/(expenses) from reinsurance contracts held ",null,{"$f":"D25+D26+D27","v":0},{"$f":"E25+E26+E27","v":0},0,0,0,0,0]
[]
[null,"Insurance service result ",null,{"$f":"SUM(D23,D29)","v":0},0,0,0,0,0,0]
[]
[null,"Finance income/(expenses) for insurance contracts issued ",{"$f":"HYPERLINK(\"#'I6'!A1\", \"I6\")","v":"I6"},{"$f":"'I6'!C31","v":0},{"$f":"'I6'!D31","v":0},{"$f":"'I6'!E31","v":0},{"$f":"'I6'!F31","v":0},{"$f":"'I6'!G31","v":0},{"$f":"'I6'!H31","v":0},{"$f":"'I6'!I31","v":0}]
[null,"Finance income/(expenses) for reinsurance contracts held ",{"$f":"HYPERLINK(\"#'I7'!A1\", \"I7\")","v":"I7"},{"$f":"'I7'!C31","v":0},{"$f":"'I7'!D31","v":0},{"$f":"'I7'!E31","v":0},{"$f":"'I7'!F31","v":0},{"$f":"'I7'!G31","v":0},{"$f":"'I7'!H31","v":0},{"$f":"'I7'!I31","v":0}]
[]
[null,"Net Insurance Financial Result",null,{"$f":"D33+D34","v":0},{"$f":"E33+E34","v":0},0,0,0,0,0]

{"sheet":"I1","index":55,"n_rows":24,"n_cols":9,"rows_kept":24,"cut":false,"hidden":false,"merged":[[11,4,12,4],[11,2,12,2],[11,3,12,3],[11,1,13,1],[2,1,2,8],[11,5,12,5],[11,6,12,6],[11,7,12,7],[11,8,12,8],[6,2,6,4],[7,2,7,4]]}
[]
[]
[null,"FORM I1: INSURANCE REVENUE - GMM"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[null,"DIRECT BUSINESS"]
[]
[null,"Description ","Total","Life Assurance","Pension","Permanent Health Insurance","Linked Long term Insurance","Structured Investment-Linked Insurance Business","Others"]
[null,null,null,null,null,null,null,"Structured Investment-Linked Insurance Business","Structured Investment-Linked Insurance Business"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Expected claims ",{"$f":"SUM(D15:I15)","v":0}]
[null,"Expected expenses",{"$f":"SUM(D16:I16)","v":0}]
[null,"Other expenses",{"$f":"SUM(D17:I17)","v":0}]
[null,"Contractual service margin recognised for service provided",{"$f":"SUM(D18:I18)","v":0}]
[null,"Recovery of insurance acquisition cash flows",{"$f":"SUM(D19:I19)","v":0}]
[null,"Experience adjustments not related to future service",0]
[null,"Change in risk adjustment for non-financial risk for risk expired",0]
[null,"Restatement and Other Changes",{"$f":"SUM(D22:I22)","v":0}]
[]
[null,"TOTAL INSURANCE REVENUE UNDER GMM",{"$f":"SUM(C15:C22)","v":0},0,0,0,0,0,0]

{"sheet":"I2","index":56,"n_rows":18,"n_cols":9,"rows_kept":18,"cut":false,"hidden":false,"merged":[[2,1,2,8],[12,1,14,1],[12,8,13,8],[12,2,13,2],[12,3,13,3],[12,4,13,4],[12,5,13,5],[12,6,13,6],[12,7,13,7],[6,2,6,4],[7,2,7,4]]}
[]
[]
[null,"FORM I2: INSURANCE REVENUE - PAA"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,"DIRECT BUSINESS"]
[]
[null,"Description ","Total","Life Assurance","Pension","Permanent Health Insurance","Linked Long term Insurance","Structured Investment-Linked Insurance Business","Others"]
[null,null,null,null,null,null,null,"Structured Investment-Linked Insurance Business","Structured Investment-Linked Insurance Business"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Premium receipts allocated to the period during which services are provided (including acquisition costs)",{"$f":"SUM(D16:I16)","v":0}]
[]
[null,"TOTAL INSURANCE REVENUE UNDER PAA",{"$f":"SUM(C16:C16)","v":0},0,0,0,0,0,0]

{"sheet":"I3","index":57,"n_rows":34,"n_cols":9,"rows_kept":34,"cut":false,"hidden":false,"merged":[[12,1,14,1],[2,1,2,8],[12,6,13,6],[12,7,13,7],[12,8,13,8],[12,2,13,2],[12,3,13,3],[12,4,13,4],[12,5,13,5],[6,2,6,4],[7,2,7,4]]}
[]
[]
[null,"FORM I3: INSURANCE SERVICE EXPENSE - GMM"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,"DIRECT BUSINESS"]
[]
[null,"Description ","Total","Life Assurance","Pension","Permanent Health Insurance","Linked Long term Insurance","Structured Investment-Linked Insurance Business","Others"]
[null,null,null,null,null,null,null,"Structured Investment-Linked Insurance Business","Structured Investment-Linked Insurance Business"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Incurred insurance service expenses",{"$f":"SUM(C17:C24)","v":0},{"$f":"SUM(D17:D24)","v":0},0,0,0,0,0]
[null,"   Incurred claims ",{"$f":"SUM(D17:I17)","v":0}]
[null,"   Expenses",0]
[null,"   Other expenses ",0]
[null,"   Other movements related to current service",0]
[null,"Insurance acquisition cash flows expensed when incurred",0]
[null,"Amortisation of insurance acquisition cash flows",0]
[null,"Impairment Loss on Assets for Insurance Acquisition Cash Flow ",0]
[null,"Reversal of Impairment Loss on Assets for Insurance Acquisition Cash Flow",0]
[]
[null,"Changes that relate to past service",{"$f":"SUM(C27:C28)","v":0},{"$f":"SUM(D27:D28)","v":0},0,0,0,0,0]
[null,"   Changes in estimates in LIC fulfilment cash flows",{"$f":"SUM(D27:I27)","v":0}]
[null,"   Experience adjustments in claims and other insurance service expenses in LIC",{"$f":"SUM(D28:I28)","v":0}]
[]
[null,"Changes that relate to future service",{"$f":"SUM(C31:C32)","v":0},{"$f":"SUM(D31:D32)","v":0},0,0,0,0,0]
[null,"   Losses for the net outflow recognized on initial recognition",{"$f":"SUM(D31:I31)","v":0}]
[null,"   Losses and reversal of losses on onerous contracts - subsequent measurement",{"$f":"SUM(D32:I32)","v":0}]
[]
[null,"TOTAL INSURANCE SERVICE EXPENSE UNDER GMM",{"$f":"SUM(C17:C24,C26,C30)","v":0},0,0,0,0,0,0]

{"sheet":"I4","index":58,"n_rows":34,"n_cols":9,"rows_kept":34,"cut":false,"hidden":false,"merged":[[12,1,14,1],[2,1,2,8],[12,8,13,8],[12,2,13,2],[12,3,13,3],[12,4,13,4],[12,5,13,5],[12,6,13,6],[12,7,13,7],[6,2,6,4],[7,2,7,4]]}
[]
[]
[null,"FORM I4: INSURANCE SERVICE EXPENSE - PAA"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,"DIRECT BUSINESS"]
[]
[null,"Description ","Total","Life Assurance","Pension","Permanent Health Insurance","Linked Long term Insurance","Structured Investment-Linked Insurance Business","Others"]
[null,null,null,null,null,null,null,"Structured Investment-Linked Insurance Business","Structured Investment-Linked Insurance Business"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Incurred insurance service expenses",{"$f":"SUM(C17:C24)","v":0},{"$f":"SUM(D17:D24)","v":0},0,0,0,0,0]
[null,"   Incurred claims ",{"$f":"SUM(D17:I17)","v":0}]
[null,"   Expenses",0]
[null,"   Other expenses ",0]
[null,"   Other movements related to current service",0]
[null,"Insurance acquisition cash flows expensed when incurred",0]
[null,"Amortisation of insurance acquisition cash flows",0]
[null,"Impairment Loss on Assets for Insurance Acquisition Cash Flow ",0]
[null,"Reversal of Impairment Loss on Assets for Insurance Acquisition Cash Flow",0]
[]
[null,"Changes that relate to past service",{"$f":"SUM(C27:C28)","v":0},{"$f":"SUM(D27:D28)","v":0},0,0,0,0,0]
[null,"   Changes in estimates in LIC fulfilment cash flows",{"$f":"SUM(D27:I27)","v":0}]
[null,"   Experience adjustments in claims and other insurance service expenses in LIC",{"$f":"SUM(D28:I28)","v":0}]
[]
[null,"Changes that relate to future service",{"$f":"SUM(C31:C32)","v":0},{"$f":"SUM(D31:D32)","v":0},0,0,0,0,0]
[null,"   Losses for the net outflow recognized on initial recognition",{"$f":"SUM(D31:I31)","v":0}]
[null,"   Losses and reversal of losses on onerous contracts - subsequent measurement",{"$f":"SUM(D32:I32)","v":0}]
[]
[null,"TOTAL INSURANCE SERVICE EXPENSE UNDER PAA",{"$f":"SUM(C17:C24,C26,C30)","v":0},0,0,0,0,0,0]

{"sheet":"I5","index":59,"n_rows":31,"n_cols":9,"rows_kept":31,"cut":false,"hidden":false,"merged":[[6,2,6,3],[7,2,7,3],[2,1,2,8],[11,1,13,1],[11,3,12,3],[11,4,12,4],[11,5,12,5],[11,6,12,6],[11,7,12,7],[11,8,12,8]]}
[]
[]
[null,"FORM I5: NET EXPENSES FROM REINSURANCE CONTRACTS"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,"NET EXPENSES FROM REINSURANCE CONTRACTS"]
[null,null,"Total","Life Assurance","Pension","Permanent Health Insurance","Linked Long term Insurance","Structured Investment-Linked Insurance Business","Others"]
[null,null,null,null,null,null,null,"Structured Investment-Linked Insurance Business","Structured Investment-Linked Insurance Business"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Allocation of the premiums paid",{"$f":"SUM(D15:I15)","v":0}]
[]
[null,"Amounts recovered from reinsurance",{"$f":"SUM(D17:I17)","v":0},{"$f":"D18+D22+D25","v":0},{"$f":"E18+E22+E25","v":0},{"$f":"F18+F22+F25","v":0},0,0,0]
[null,"     Incurred insurance service expenses",0,{"$f":"SUM(D19:D21)","v":0},{"$f":"SUM(E19:E21)","v":0},0,0,0,0]
[null,"        Claims",0]
[null,"        Expenses",0]
[null,"        Other movements related to current service",0]
[null,"     Changes that relate to past service (changes in fulfilment cash flows re LIC)",0,{"$f":"SUM(D23:D24)","v":0},{"$f":"SUM(E23:E24)","v":0},{"$f":"SUM(F23:F24)","v":0},0,0,0]
[null,"        Changes in estimates in LIC fulfilment cash flows",0]
[null,"        Experience adjustments in claims and other insurance service expenses in LIC ",0]
[null,"     Changes that relate to future service",0,{"$f":"D26+D27","v":0},{"$f":"E26+E27","v":0},{"$f":"F26+F27","v":0},0,0,0]
[null,"        Loss recovery related to losses on underlying insurance contracts at initial recognition",0]
[null,"        Loss recovery and reversals of recoveries related to underlying insurance contracts losses - subsequent measurement",0]
[]
[null,"Changes in Risk of Non-Performance",{"$f":"SUM(D29:I29)","v":0}]
[]
[null,"TOTAL NET EXPENSES FROM REINSURANCE CONTRACTS",{"$f":"C17+C15+C29","v":0},{"$f":"D17+D15+D29","v":0},{"$f":"E17+E15+E29","v":0},0,0,0,0]

{"sheet":"I6","index":60,"n_rows":31,"n_cols":9,"rows_kept":31,"cut":false,"hidden":false,"merged":[[2,1,2,8],[11,1,13,1],[11,8,12,8],[11,2,12,2],[11,3,12,3],[11,4,12,4],[11,5,12,5],[11,6,12,6],[11,7,12,7],[6,2,6,4],[7,2,7,4]]}
[]
[]
[null,"FORM I6: FINANCE INCOME/(EXPENSES) FOR INSURANCE CONTRACTS"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[null,"AMOUNT RECOGNISED IN PROFIT AND LOSS"]
[]
[null,"Description ","Total","Life Assurance","Pension","Permanent Health Insurance","Linked Long term Insurance","Structured Investment-Linked Insurance Business","Others"]
[null,null,null,null,null,null,null,"Structured Investment-Linked Insurance Business","Structured Investment-Linked Insurance Business"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Interest accreted on the carrying amount of the Contractual Service Margin",{"$f":"SUM(D15:I15)","v":0}]
[null,"Interest accreted on present value cash flows",0]
[null,"Interest accreted on risk adjustment",0]
[null,"Interest accreted on LRC for contracts measured under the PAA",0]
[null,"The effect of financial risk and changes in financial risk",0]
[null,"Foreign exchange differences on changes in the carrying amount of groups of insurance contracts",0]
[]
[null,"Total amount recognised in profit and loss",{"$f":"SUM(C15:C20)","v":0},{"$f":"SUM(D15:D20)","v":0},{"$f":"SUM(E15:E20)","v":0},0,0,0,0]
[]
[null,"AMOUNT RECOGNISED IN OTHER COMPREHENSIVE INCOME"]
[]
[null,"The effect of financial risk and changes in financial risk",{"$f":"SUM(D26:I26)","v":0}]
[null,"Foreign exchange differences on changes in the carrying amount of groups of insurance contracts",{"$f":"SUM(D27:I27)","v":0}]
[]
[null,"Total amount recognised in other comprehensive income",{"$f":"SUM(C26:C27)","v":0},0,0,0,0,0,0]
[]
[null,"TOTAL FINANCE INCOME/(EXPENSES) FOR INSURANCE CONTACTS ISSUED ",{"$f":"C22+C29","v":0},0,0,0,0,0,0]

{"sheet":"I7","index":61,"n_rows":31,"n_cols":9,"rows_kept":31,"cut":false,"hidden":false,"merged":[[2,1,2,8],[11,1,13,1],[11,8,12,8],[11,7,12,7],[11,2,12,2],[11,3,12,3],[11,4,12,4],[11,5,12,5],[11,6,12,6],[6,2,6,4],[7,2,7,4]]}
[]
[]
[null,"FORM I7: FINANCE INCOME/(EXPENSES) FOR REINSURANCE CONTRACTS HELD"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[null,"AMOUNT RECOGNISED IN PROFIT AND LOSS"]
[]
[null,"Description ","Total","Life Assurance","Pension","Permanent Health Insurance","Linked Long term Insurance","Structured Investment-Linked Insurance Business","Others"]
[null,null,null,null,null,null,null,"Structured Investment-Linked Insurance Business","Structured Investment-Linked Insurance Business"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Interest accreted on the carrying amount of the Contractual Service Margin",{"$f":"SUM(D15:I15)","v":0}]
[null,"Interest accreted on present value cash flows",0]
[null,"Interest accreted on risk adjustment",0]
[null,"Interest accreted on LRC for contracts measured under the PAA",0]
[null,"The effect of financial risk and changes in financial risk",0]
[null,"Foreign exchange differences on changes in the carrying amount of groups of reinsurance contracts",0]
[]
[null,"Total amount recognised in profit and loss",{"$f":"SUM(C15:C20)","v":0},{"$f":"SUM(D15:D20)","v":0},{"$f":"SUM(E15:E20)","v":0},0,0,0,0]
[]
[null,"AMOUNT RECOGNISED IN OTHER COMPREHENSIVE INCOME"]
[]
[null,"The effect of financial risk and changes in financial risk",{"$f":"SUM(D26:I26)","v":0}]
[null,"Foreign exchange differences on changes in the carrying amount of groups of reinsurance contracts",{"$f":"SUM(D27:I27)","v":0}]
[]
[null,"Total amount recognised in other comprehensive income",{"$f":"SUM(C26:C27)","v":0},0,0,0,0,0,0]
[]
[null,"TOTAL FINANCE INCOME/(EXPENSES) FOR REINSURANCE CONTRACTS HELD",{"$f":"SUM(C22,C29)","v":0},{"$f":"SUM(D22,D29)","v":0},0,0,0,0,0]

{"sheet":"I8","index":62,"n_rows":77,"n_cols":11,"rows_kept":77,"cut":false,"hidden":false,"merged":[[6,2,6,4],[7,2,7,4],[17,5,17,10],[2,1,2,10],[10,5,10,10],[11,1,12,3],[11,8,12,8],[11,9,12,9],[11,10,12,10],[11,5,12,5],[11,6,12,6],[11,7,12,7]]}
[]
[]
[null,"FORM I8: REINSURANCE CEDED"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,null,null,null,null,"CLASSES"]
[null,null,null,null,null,"Life Assurance","Pension","Permanent Health Insurance","Linked Long term Insurance","Structured Investment-Linked Insurance Business","Others"]
[null,null,null,null,null,null,null,null,null,"Structured Investment-Linked Insurance Business","Structured Investment-Linked Insurance Business"]
[null,null,null,null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[]
[null,"Gross premium"]
[]
[null,null,null,null,null,"Reinsurance Ceded"]
[null,"Reinsurer","Agency","Rating","Rate"]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C20&D20, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C21&D21, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C22&D22, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C23&D23, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C24&D24, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C25&D25, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C26&D26, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C27&D27, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C28&D28, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C29&D29, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C30&D30, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C31&D31, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C32&D32, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C33&D33, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C34&D34, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C35&D35, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C36&D36, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C37&D37, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C38&D38, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C39&D39, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C40&D40, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C41&D41, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C42&D42, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C43&D43, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C44&D44, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C45&D45, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C46&D46, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C47&D47, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C48&D48, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C49&D49, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C50&D50, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C51&D51, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C52&D52, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C53&D53, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C54&D54, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C55&D55, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C56&D56, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C57&D57, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C58&D58, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C59&D59, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C60&D60, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C61&D61, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C62&D62, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C63&D63, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C64&D64, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C65&D65, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C66&D66, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C67&D67, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C68&D68, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C69&D69, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C70&D70, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C71&D71, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C72&D72, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C73&D73, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C74&D74, Dev!F:F, 0)), 0)","v":0}]
[null,null,null,null,{"$f":"IFERROR(INDEX(Dev!G:G, MATCH(C75&D75, Dev!F:F, 0)), 0)","v":0}]
[]
[null,"TOTAL REINSURANCE CEDED",null,null,null,{"$f":"SUM(F20:F75)","v":0},0,0,0,0,0]

{"sheet":"I9","index":63,"n_rows":22,"n_cols":21,"rows_kept":22,"cut":false,"hidden":false,"merged":[[2,1,2,20],[11,2,12,2],[11,3,12,3],[11,4,11,6],[11,7,11,16],[11,17,11,19],[11,20,12,20],[6,2,6,4],[7,2,7,4]]}
[]
[]
[null,"FORM I9: INSURANCE SERVICE RESULT"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[]
[null,null,"Number of Policies in Force","Number of Direct Claims","Insurance Revenue",null,null,"Insurance Service Expenses",null,null,null,null,null,null,null,null,null,"Net Expenses from Reinsurance Contracts Held",null,null,"Insurance Service Result"]
[null,"Class of Insurance",null,null,"Contracts Measured under GMM","Contracts Measured under PAA","Total","Incurred claims and other expenses","Insurance acquisition cash flows expensed when incurred","Amortisation of insurance acquisition cashflows","Impairement of insurance acquisition cashflows","Reversal of impairement of assets for insurance acquisition cashflows","   Losses for the net outflow recognized on initial recognition","Losses and reversal of losses on onerous contracts ","   Experience adjustments in claims and other insurance service expenses in LIC","Changes to liabilities for incurred claims","Total","Allocation of reinsurance premiums","Amounts recoverable from reinsurers for incurred claims","Total"]
[null,null,null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Life\n Assurance",{"$f":"'R1'!J39","v":0},{"$f":"SUM('R1'!G77:J77)","v":0},{"$f":"'I1'!D24","v":0},{"$f":"'I2'!D18","v":0},{"$f":"SUM(E15:F15)","v":0},{"$f":"'I3'!D17+'I3'!D18+'I3'!D19+'I3'!D20+'I4'!D17+'I4'!D18+'I4'!D19+'I4'!D20","v":0},{"$f":"'I3'!D21+'I4'!D21","v":0},{"$f":"'I3'!D22+'I4'!D22","v":0},{"$f":"'I3'!D23+'I4'!D23","v":0},{"$f":"'I3'!D24+'I4'!D24","v":0},{"$f":"'I3'!D31+'I4'!D31","v":0},{"$f":"'I3'!D32+'I4'!D32","v":0},{"$f":"'I3'!D28+'I4'!D28","v":0},{"$f":"'I3'!D27+'I4'!D27","v":0},{"$f":"SUM(H15:P15)","v":0},{"$f":"I0!E25","v":0},{"$f":"I0!E26","v":0},{"$f":"SUM(R15:S15)","v":0},{"$f":"G15-Q15+T15","v":0}]
[null,"Pension\n",{"$f":"'R1'!J40","v":0},{"$f":"SUM('R1'!G78:J78)","v":0},{"$f":"'I1'!E24","v":0},{"$f":"'I2'!E18","v":0},{"$f":"SUM(E16:F16)","v":0},{"$f":"'I3'!E17+'I3'!E18+'I3'!E19+'I3'!E20+'I4'!E17+'I4'!E18+'I4'!E19+'I4'!E20","v":0},{"$f":"'I3'!E21+'I4'!E21","v":0},{"$f":"'I3'!E22+'I4'!E22","v":0},{"$f":"'I3'!E23+'I4'!E23","v":0},{"$f":"'I3'!E24+'I4'!E24","v":0},{"$f":"'I3'!E31+'I4'!E31","v":0},{"$f":"'I3'!E32+'I4'!E32","v":0},{"$f":"'I3'!E28+'I4'!E28","v":0},{"$f":"'I3'!E27+'I4'!E27","v":0},0,{"$f":"I0!F25","v":0},{"$f":"I0!F26","v":0},0,0]
[null,"Permanent\n Health\n Insurance",{"$f":"'R1'!J41","v":0},{"$f":"SUM('R1'!G79:J79)","v":0},{"$f":"'I1'!F24","v":0},{"$f":"'I2'!F18","v":0},0,{"$f":"'I3'!F17+'I3'!F18+'I3'!F19+'I3'!F20+'I4'!F17+'I4'!F18+'I4'!F19+'I4'!F20","v":0},{"$f":"'I3'!F21+'I4'!F21","v":0},{"$f":"'I3'!F22+'I4'!F22","v":0},{"$f":"'I3'!F23+'I4'!F23","v":0},{"$f":"'I3'!F24+'I4'!F24","v":0},{"$f":"'I3'!F31+'I4'!F31","v":0},{"$f":"'I3'!F32+'I4'!F32","v":0},{"$f":"'I3'!F28+'I4'!F28","v":0},{"$f":"'I3'!F27+'I4'!F27","v":0},0,{"$f":"I0!G25","v":0},{"$f":"I0!G26","v":0},0,0]
[null,"Linked \nLong Term\n Insurance",{"$f":"'R1'!J42","v":0},{"$f":"SUM('R1'!G80:J80)","v":0},{"$f":"'I1'!G24","v":0},{"$f":"'I2'!G18","v":0},0,{"$f":"'I3'!G17+'I3'!G18+'I3'!G19+'I3'!G20+'I4'!G17+'I4'!G18+'I4'!G19+'I4'!G20","v":0},{"$f":"'I3'!G21+'I4'!G21","v":0},{"$f":"'I3'!G22+'I4'!G22","v":0},{"$f":"'I3'!G23+'I4'!G23","v":0},{"$f":"'I3'!G24+'I4'!G24","v":0},{"$f":"'I3'!G31+'I4'!G31","v":0},{"$f":"'I3'!G32+'I4'!G32","v":0},{"$f":"'I3'!G28+'I4'!G28","v":0},{"$f":"'I3'!G27+'I4'!G27","v":0},0,{"$f":"I0!H25","v":0},{"$f":"I0!H26","v":0},0,0]
[null,"Structured Investment-Linked Insurance Business",{"$f":"'R1'!J43","v":0},{"$f":"SUM('R1'!G81:J81)","v":0},{"$f":"'I1'!H24","v":0},{"$f":"'I2'!H18","v":0},0,{"$f":"'I3'!H17+'I3'!H18+'I3'!H19+'I3'!H20+'I4'!H17+'I4'!H18+'I4'!H19+'I4'!H20","v":0},{"$f":"'I3'!H21+'I4'!H21","v":0},{"$f":"'I3'!H22+'I4'!H22","v":0},{"$f":"'I3'!H23+'I4'!H23","v":0},{"$f":"'I3'!H24+'I4'!H24","v":0},{"$f":"'I3'!H31+'I4'!H31","v":0},{"$f":"'I3'!H32+'I4'!H32","v":0},{"$f":"'I3'!H28+'I4'!H28","v":0},{"$f":"'I3'!H27+'I4'!H27","v":0},0,{"$f":"I0!I25","v":0},{"$f":"I0!I26","v":0},0,0]
[null,"Others",{"$f":"'R1'!J44","v":0},{"$f":"SUM('R1'!G82:J82)","v":0},{"$f":"'I1'!I24","v":0},{"$f":"'I2'!I18","v":0},0,{"$f":"'I3'!I17+'I3'!I18+'I3'!I19+'I3'!I20+'I4'!I17+'I4'!I18+'I4'!I19+'I4'!I20","v":0},{"$f":"'I3'!I21+'I4'!I21","v":0},{"$f":"'I3'!I22+'I4'!I22","v":0},{"$f":"'I3'!I23+'I4'!I23","v":0},{"$f":"'I3'!I24+'I4'!I24","v":0},{"$f":"'I3'!I31+'I4'!I31","v":0},{"$f":"'I3'!I32+'I4'!I32","v":0},{"$f":"'I3'!I28+'I4'!I28","v":0},{"$f":"'I3'!I27+'I4'!I27","v":0},0,{"$f":"I0!J25","v":0},{"$f":"I0!J26","v":0},0,0]
[]
[null," TOTAL",{"$f":"SUM(C15:C20)","v":0},{"$f":"SUM(D15:D20)","v":0},0,0,0,0,{"$f":"SUM(I15:I20)","v":0},0,0,0,{"$f":"SUM(M15:M20)","v":0},0,{"$f":"SUM(O15:O20)","v":0},0,0,0,0,0,{"$f":"SUM(U15:U20)","v":0}]

{"sheet":"I10","index":64,"n_rows":20,"n_cols":15,"rows_kept":20,"cut":false,"hidden":false,"merged":[[9,2,9,7],[9,8,9,13],[9,14,10,14],[2,1,2,14],[6,2,6,4],[7,2,7,4]]}
[]
[]
[null,"FORM I10: NET EXPENSES FROM REINSURANCE"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[null,null,"Allocation of reinsurance premiums",null,null,null,null,null,"Amounts recoverable from reinsurers for incurred claims",null,null,null,null,null,"Effect of changes in non-performance risk of reinsurers"]
[null,"Classes of Insurance","Quota Share","Surplus","Excess of Loss","Stop Loss","Facultative","Total","Quota Share","Surplus","Excess of Loss","Stop Loss","Facultative","Total"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Life\n Assurance",null,null,null,null,null,{"$f":"SUM(C13:G13)","v":0},null,null,null,null,null,{"$f":"SUM(I13:M13)","v":0}]
[null,"Pension\n",null,null,null,null,null,{"$f":"SUM(C14:G14)","v":0},null,null,null,null,null,{"$f":"SUM(I14:M14)","v":0}]
[null,"Permanent\n Health\n Insurance",null,null,null,null,null,0,null,null,null,null,null,0]
[null,"Linked \nLong Term\n Insurance",null,null,null,null,null,0,null,null,null,null,null,0]
[null,"Structured Investment-Linked Insurance Business",null,null,null,null,null,0,null,null,null,null,null,0]
[null,"Others",null,null,null,null,null,0,null,null,null,null,null,0]
[]
[null,"Total",{"$f":"SUM(C13:C18)","v":0},0,0,0,0,0,0,0,0,0,0,0,0]

{"sheet":"I11","index":65,"n_rows":19,"n_cols":9,"rows_kept":19,"cut":false,"hidden":false,"merged":[[7,2,7,4],[2,1,2,8],[10,1,12,1],[10,7,11,7],[10,8,11,8],[10,2,11,2],[10,3,11,3],[10,4,11,4],[10,5,11,5],[10,6,11,6],[6,2,6,4]]}
[]
[]
[null,"FORM I11: AMOUNT RECOVERABLE FROM REINSURERS"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,"Description ","Total","Life Assurance","Pension","Permanent Health Insurance","Linked Long term Insurance","Structured Investment-Linked Insurance Business","Others"]
[null,null,null,null,null,null,null,"Structured Investment-Linked Insurance Business","Structured Investment-Linked Insurance Business"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Amounts recoverable for claims and other expenses incurred in the period",{"$f":"SUM(D14:I14)","v":0}]
[null,"Adjustments for onerous underlying contracts",{"$f":"SUM(D15:I15)","v":0}]
[null,"Recognition and recovery of loss-recovery component",{"$f":"SUM(D16:I16)","v":0}]
[null,"Changes in amounts recoverable arising from changes in liability for incurred claims",{"$f":"SUM(D17:I17)","v":0}]
[]
[null,"TOTAL AMOUNT RECOVERABLE FROM REINSURER",{"$f":"SUM(C14:C17)","v":0},0,0,0,0,0,0]

{"sheet":"PL0","index":66,"n_rows":50,"n_cols":5,"rows_kept":50,"cut":false,"hidden":false,"merged":[[2,1,2,4],[6,3,6,4],[9,2,10,2]]}
[]
[]
[null,"FORM PL0: STATEMENT OF PROFIT AND LOSS"]
[]
[]
[]
[null,"NAME OF REINSURER",null,{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",null,{"$f":"Specifications!C13","v":"2024-12-31"},{"$f":"Specifications!C13 - IF(MOD(YEAR(Specifications!C13),4)=0, 366, 365)","v":"2023-12-31"}]
[]
[null,null,"Links","Current Year","Previous Year"]
[null,null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Total insurance revenue",null,{"$f":"SUM(D13:D14)","v":0},{"$f":"SUM(E13:E14)","v":0}]
[null,"    Revenue from GMM contracts",{"$f":"HYPERLINK(\"#'I1'!A1\", \"I1\")","v":"I1"},{"$f":"'I1'!C24","v":0}]
[null,"    Revenue from PAA contracts",{"$f":"HYPERLINK(\"#'I2'!A1\", \"I2\")","v":"I2"},{"$f":"'I2'!C16","v":0}]
[]
[null,"Insurance service expenses",null,{"$f":"SUM(D17:D18)","v":0},{"$f":"SUM(E17:E18)","v":0}]
[null,"    Service expense from GMM contracts",{"$f":"HYPERLINK(\"#'I3'!A1\", \"I3\")","v":"I3"},{"$f":"'I3'!C34","v":0}]
[null,"    Service expense from PAA contracts",{"$f":"HYPERLINK(\"#'I4'!A1\", \"I4\")","v":"I4"},{"$f":"'I4'!C34","v":0}]
[]
[null,"Insurance Service Result Before Reinsurance Contracts Held ",{"$f":"HYPERLINK(\"#'I3'!A1\", \"I3\")","v":"I3"},{"$f":"I0!D23","v":0},{"$f":"E12-E16","v":0}]
[]
[null,"Net income/(expenses) from reinsurance contracts held ",{"$f":"HYPERLINK(\"#'I0'!A1\", \"I0\")","v":"I0"},{"$f":"I0!D29","v":0}]
[]
[null,"Insurance service result ",{"$f":"HYPERLINK(\"#'I0'!A1\", \"I0\")","v":"I0"},{"$f":"I0!D31","v":0},{"$f":"SUM(E20:E22)","v":0}]
[]
[]
[null,"Net Insurance Financial Result",null,{"$f":"D29+D30","v":0}]
[]
[null,"Net finance income/(expenses) from insurance contracts held",{"$f":"HYPERLINK(\"#'I6'!A1\", \"I6\")","v":"I6"},{"$f":"'I6'!C31","v":0}]
[null,"Net finance income/(expenses) from reinsurance contracts held",{"$f":"HYPERLINK(\"#'I7'!A1\", \"I7\")","v":"I7"},{"$f":"'I7'!C31","v":0}]
[]
[null,"Net revenue from insurance and reinsurance contracts",null,{"$f":"D24+D27","v":0}]
[]
[null,"Other income"]
[null,"Non-attributable expenses",{"$f":"HYPERLINK(\"#'PL1'!A1\", \"PL1\")","v":"PL1"},{"$f":"'PL1'!C62","v":0}]
[]
[null,"Investment Income/expense",{"$f":"HYPERLINK(\"#'PL2'!A1\", \"PL2\")","v":"PL2"},{"$f":"'PL2'!C51","v":0},{"$f":"'PL2'!D51","v":0}]
[]
[null,"Net Insurance Profit/(loss) before taxation ",null,{"$f":"D34-D35+D37+D32","v":0},{"$f":"E34-E35+E37+E32","v":0}]
[]
[null,"Taxation"]
[]
[null,"Net profit after tax",null,{"$f":"D39-D41","v":0},{"$f":"E39-E41","v":0}]
[]
[null,"Total Other Comprehensive Income",{"$f":"HYPERLINK(\"#'PL3'!A1\", \"PL3\")","v":"PL3"},{"$f":"'PL3'!C43","v":0}]
[]
[null,"Total Comprehensive Income",null,{"$f":"SUM(D43:D45)","v":0},{"$f":"SUM(E43:E45)","v":0}]
[]
[null,"Transfer to Life fund"]
[null,"Transfer to Equity"]

{"sheet":"PL1","index":67,"n_rows":62,"n_cols":9,"rows_kept":62,"cut":false,"hidden":false,"merged":[[2,1,2,8],[6,2,6,3],[7,2,7,3]]}
[]
[]
[null,"FORM PL1: NON ATTRIBUTABLE EXPENSES"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,"NON ATTRIBUTABLE EXPENSES","TOTAL","Life Assurance","Pension","Permanent Health Insurance","Linked Long Term Insurance","Structured Investment-Linked Insurance Business","Others"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Salaries and employee benefits",{"$f":"SUM(D13:I13)","v":0}]
[null,"Directors salaries, fees and benefits",0]
[null,"Audit fees",0]
[null,"Legal fees",0]
[null,"Actuarial fees",0]
[null,"Survey fees",0]
[null,"Marketing expenses",0]
[null,"Repairs & Maintenance",0]
[null,"Printing & stationery",0]
[null,"Travelling expenses",0]
[null,"Entertainment",0]
[null,"Provision for bad/doubtful debts",0]
[null,"Bad debts written off",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[null,"Other (please specify)",0]
[]
[null,"Total Non Attributable Expenses",{"$f":"SUM(C13:C61)","v":0},{"$f":"SUM(D13:D61)","v":0},0,0,0,0,0]

{"sheet":"PL2","index":68,"n_rows":51,"n_cols":4,"rows_kept":51,"cut":false,"hidden":false,"merged":[[2,1,2,3],[6,2,6,3],[10,1,11,1]]}
[]
[]
[null,"FORM PL2: INVESTMENT INCOME"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"},{"$f":"Specifications!C13 - IF(MOD(YEAR(Specifications!C13),4)=0, 366, 365)","v":"2023-12-31"}]
[]
[]
[null,null,"Current \nYear","Previous \nyear"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Net Investment Income: "]
[null,"Realized Gains (Losses) on Sale"]
[null,"Bonds"]
[null,"Mortgage Loans"]
[null,"Preferred & Common Shares"]
[null,"Investment Properties"]
[null,"Income from Derivative Activities"]
[null,"Others"]
[]
[null,"Total Realized Gains (Losses) on Sale",{"$f":"SUM(C15:C20)","v":0},{"$f":"SUM(D15:D20)","v":0}]
[]
[null,"Fair Value Gains (Losses)"]
[null,"Bonds"]
[null,"Mortgage Loans"]
[null,"Preferred & Common Shares"]
[null,"Investment Properties"]
[null,"Income from Derivative Activities"]
[null,"Others"]
[]
[null,"Total Fair Value Gains (Losses)",{"$f":"SUM(C25:C30)","v":0},{"$f":"SUM(D25:D30)","v":0}]
[]
[null,"Dividends"]
[null,"Coupons"]
[null,"Interest income"]
[null,"Rental Income including insurer's own use rental income"]
[null,"Other Investment Income from Derivative Assets"]
[null,"Income from Other Invested Assets"]
[]
[null,"Gross Investment Income",{"$f":"SUM(C34:C39)+C32+C22","v":0},{"$f":"SUM(D34:D39)+D32+D22","v":0}]
[]
[null,"Less"]
[null,"Investment Expenses (other than Investment Taxes)"]
[null,"Investment Taxes"]
[]
[null,"Net Investment Income",{"$f":"C41-SUM(C44:C45)","v":0},{"$f":"D41-SUM(D44:D45)","v":0}]
[]
[null,"Allowances for expected credit losses"]
[]
[null,"INVESTMENT INCOME",{"$f":"C47-C49","v":0},{"$f":"D47-D49","v":0}]

{"sheet":"PL3","index":69,"n_rows":43,"n_cols":3,"rows_kept":43,"cut":false,"hidden":false,"merged":[[2,1,2,2]]}
[]
[]
[null,"FORM PL3: OTHER COMPREHENSIVE INCOME"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,null,"Amount"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Profit for the year",{"$f":"PL0!D43","v":0}]
[]
[null,"Other comprehensive income"]
[]
[null,"Items to be classified to profit or loss in subsequent periods:"]
[null,"Exchange rate differences on translation of foreign orperations"]
[null,"Cash flow hedges"]
[null,"Increase/(decrease) arising on revaluation of financial \nassets at fair value through other comprehensive income"]
[]
[null,"Net other comprehensive income to be reclassified to profit and loss in subsequent periods: ",{"$f":"SUM(C18:C20)","v":0}]
[]
[null,"Items that will not be reclassified to profit or loss in \nsubsequent periods:"]
[null,"Increase/(Decrease) arising on revaluation of financial assets at fair value through other comprehensive income"]
[null,"Income tax effect"]
[]
[null,"Re-measurement gains/(losses) on defined benefit plans"]
[null,"Income tax effect"]
[]
[null,"Revaluation of land and buildings"]
[]
[null,"Net other comprehensive not be be reclassified to profit or loss in subsequent periods",{"$f":"SUM(C25:C31)","v":0}]
[]
[null,"Other comprehensive income relating to insurance contracts:"]
[null,"Finance income/(expense) from insurance contracts",{"$f":"'I6'!C31","v":0}]
[null,"Finance income/(expense) from reinsurance contracts",{"$f":"'I7'!C31","v":0}]
[]
[null,"Direct participating features"]
[]
[null,"Net other comprehensive income relating to insurance contracts",{"$f":"SUM(C36:C37,C39)","v":0}]
[]
[null,"OTHER COMPREHENSIVE INCOME FOR THE PERIOD, NET OF TAX",{"$f":"C41+C33+C22","v":0}]

{"sheet":"Capital Requirements >>>","index":70,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"C0","index":71,"n_rows":61,"n_cols":5,"rows_kept":61,"cut":false,"hidden":false,"merged":[[2,1,2,4],[6,3,6,4],[9,1,10,1],[9,2,10,2]]}
[]
[]
[null,"FORM C0: CAPITAL REQUIREMENTS"]
[]
[]
[]
[null,"NAME OF REINSURER",null,{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",null,{"$f":"Specifications!C13","v":"2024-12-31"},{"$f":"Specifications!$C$13-IF(MOD(Specifications!$C$13,4)=0,366,365)","v":"2024-01-01"}]
[]
[null,"Capital Available:","Annex","Current Year","Previous year"]
[null,null,null,{"$f":"Specifications!C14","v":"Rs."},{"$f":"Specifications!C14","v":"Rs."}]
[null,"Equity ",{"$f":"HYPERLINK(\"#'L0'!A1\",\"L0\")","v":"L0"},{"$f":"L0!D22","v":0},{"$f":"L0!E22","v":0}]
[null,"Add:"]
[null,"Surplus after bonuses and shareholders' profits",{"$f":"HYPERLINK(\"#'C11'!A1\",\"C11\")","v":"C11"},{"$f":"'C10'!H49","v":0}]
[null,"Contractual Service Margin"]
[null,"Other (Please Specify) :",null,{"$f":"SUM(D17:D28)","v":0},{"$f":"SUM(E17:E28)","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Less: "]
[null,"Intangibles",{"$f":"HYPERLINK(\"#'A2'!A1\",\"A2\")","v":"A2"},{"$f":"'A2'!L14+'A2'!L16","v":0}]
[null,"Assets over concentration limit",null,{"$f":"'C2'!M109+'C3'!M123+'C4'!H143+'C5'!E26+'C6'!G121+'C7'!G110","v":0}]
[null,"Assets encumberred ",{"$f":"HYPERLINK(\"#'A13'!A1\",\"A13\")","v":"A13"},{"$f":"'A13'!C16","v":0}]
[null,"other (please specify) :",null,{"$f":"SUM(D34:D49)","v":0},{"$f":"SUM(E34:E49)","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"TOTAL CAPITAL AVAILABLE",null,{"$f":"D12+D16+D14+D15-D30-D31-D32-D33","v":0},{"$f":"E12+E16+E15+E14-E30-E31-E32-E33","v":0}]
[]
[null,"Minimum Capital Requirement:",null,{"$f":"Specifications!C14","v":"Rs."},{"$f":"Specifications!C14","v":"Rs."}]
[null,"CAR",{"$f":"HYPERLINK(\"#'C1'!A1\",\"C1\")","v":"C1"},{"$f":"'C1'!L46","v":0}]
[null,"Add other (please specify)"]
[]
[null,"MINIMUM CAPITAL REQUIREMENT",null,{"$f":"SUM(D54:D55)","v":0},{"$f":"SUM(E54:E55)","v":0}]
[]
[null,"EXCESS CAPITAL AVAILABLE OVER MINIMUM CAPITAL REQUIREMENT",null,{"$f":"D51-D57","v":0},{"$f":"E51-E57","v":0}]
[]
[null,"CAPITAL AVAILABLE AS A % OF MINIMUM CAPITAL REQUIREMENT",null,{"$f":"IFERROR(D51/D57, 0)","v":0},{"$f":"IFERROR(E59/E57,0)","v":0}]

{"sheet":"C1","index":72,"n_rows":46,"n_cols":12,"rows_kept":46,"cut":false,"hidden":false,"merged":[[2,1,2,11],[11,2,11,11],[6,2,6,4],[7,2,7,4]]}
[]
[]
[null,"FORM C1: CAPITAL ADEQUACY REQUIREMENTS"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[null,"CAPITAL ADEQUACY REQUIREMENTS"]
[]
[null,null,"Current Year"]
[null,null,"Life Assurance\nParticipating","Life Assurance\nNon- Participating","Non administered Pension Business Participating","Non administered Pension Business\nNon Participating","PHI\nParticipating","PHI\nNon Participating","LLTI","Structured Investment-Linked Insurance","Other","Total"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Lapse CAR",null,null,null,null,null,null,null,null,null,{"$f":"SUM(C15:K15)","v":0}]
[null,"Surrender CAR",null,null,null,null,null,null,null,null,null,{"$f":"SUM(C16:K16)","v":0}]
[null,"TCAR",{"$f":"SUM(C15:C16)","v":0},0,0,0,0,0,0,0,0,0]
[]
[null,"Lapse Risk",null,null,null,null,null,null,null,null,null,{"$f":"SUM(C19:K19)","v":0}]
[null,"Surrender Risk",null,null,null,null,null,null,null,null,null,0]
[null,"Mortality Risk",null,null,null,null,null,null,null,null,null,0]
[null,"Morbidity Risk",null,null,null,null,null,null,null,null,null,0]
[null,"Medical fluctuation",null,null,null,null,null,null,null,null,null,0]
[null,"Annuitant mortality fluctuation",null,null,null,null,null,null,null,null,null,0]
[null,"Mortality, morbidity and medical assumptions risk",null,null,null,null,null,null,null,null,null,0]
[null,"Expense fluctuation risk",null,null,null,null,null,null,null,null,null,0]
[null,"Expense assumption risk",null,null,null,null,null,null,null,null,null,0]
[null,"Investment Risk:",{"$f":"MAX(C29:C30)","v":0},0,0,0,0,0,0,0,0,0]
[null,"     Resilience capital Adequacy requirement",null,null,null,null,null,null,null,null,null,0]
[null,"     Worse investment return capital adequacy requirement",null,null,null,null,null,null,null,null,null,0]
[null,"Foreign exchange risk",null,null,null,null,null,null,null,null,null,0]
[null,"Understatement of Liabilities",null,null,null,null,null,null,null,null,null,0]
[null,"Other",null,null,null,null,null,null,null,null,null,0]
[]
[null,"IOCAR",{"$f":"((C19^2+C20^2+C21^2+C22^2+C23^2+C24^2+C25^2+C26^2+C27^2+C28^2+C31^2)^(0.5))+C32+C33","v":0},0,0,0,0,0,0,0,0]
[]
[null,"Investment adjustment factor"]
[]
[null,"OCAR",{"$f":"C35*C37","v":0},0,0,0,0,0,0,0,0,0]
[]
[null,"Minimum capital"]
[null,"13 weeks operation expenses"]
[]
[null,"MCAR",{"$f":"MAX(C41:C42)","v":0},0,0,0,0,0,0,0,0,0]
[]
[null,"CAR",{"$f":"MAX(C44,C39,C17)","v":0},0,0,0,0,0,0,0,0,{"$f":"SUM(C46:K46)","v":0}]

{"sheet":"C2","index":73,"n_rows":110,"n_cols":13,"rows_kept":110,"cut":false,"hidden":false,"merged":[[2,1,2,12],[22,1,24,1],[22,2,22,3],[6,2,6,4],[7,2,7,4]]}
[]
[]
[null,"FORM C2: INVESTMENT IN LISTED CORPORATES"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Total Assets",{"$f":"A0!D41","v":0}]
[null,"Less: "]
[null,"1  Administered Pension business"]
[null,"2  Linked Business"]
[null,"3"]
[null,"4"]
[null,"5"]
[null,"Total",{"$f":"SUM(C13:C17)","v":0}]
[]
[null,"NET ASSETS",{"$f":"C11-C18","v":0}]
[null,"Concentration limit",{"$f":"Checks!E36","v":0.1}]
[]
[null,"Corporate","Term Deposits, Bonds and Debentures",null,"Loans","Structured notes and collateralised securities","Preference Shares","Ordinary Shares","Receivables","Holding by related companies","Total","Concentration Limit","Over Concentration Limit"]
[null,null,"Expiring <=1 year","Expiring >1 year"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C26:J26)","v":0},{"$f":"$C$21*$C$20","v":0},{"$f":"MAX(K26-L26,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(B33:J33)","v":0},0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,{"$f":"$C$21*$C$20","v":0},{"$f":"MAX(K58-L58,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(B65:J65)","v":0},0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0,0]
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[]
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[0]

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[]
[]
[null,"FORM C3: INVESTMENT IN UNLISTED CORPORATES"]
[]
[]
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[]
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[null,"4"]
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[]
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[null,null,"unlisted "]
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[]
[null,"TOTAL INVESTMENT IN UNLISTED COPORATES",{"$f":"SUM(C25:C122)","v":0},0,0,0,0,0,0,0,0,null,{"$f":"SUM(M25:M122)","v":0}]

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[]
[]
[null,"FORM C4: INVESTMENT IN PROPERTY"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
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[null,"Less: "]
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[null,"2  Linked Business"]
[null,"3"]
[null,"4"]
[null,"5"]
[null,"Total",{"$f":"SUM(C13:C17)","v":0}]
[]
[null,"NET ASSETS",{"$f":"C11-C18","v":0}]
[null,"Concentration limit",{"$f":"Checks!E38","v":0.1}]
[]
[null,"Property","Investment Properties","Freehold Land and Building","Holding by related companies","Total","Concentration Limit","Over Concentration Limit"]
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[null,"TOTAL INVESTMENT IN PROPERTY",{"$f":"SUM(C25:C142)","v":0},{"$f":"SUM(D25:D142)","v":0},{"$f":"SUM(E25:E142)","v":0},{"$f":"SUM(F25:F142)","v":0},null,{"$f":"SUM(H25:H142)","v":0}]

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[]
[]
[null,"FORM C5: INVESTMENT IN RELATED COMPANIES"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."}]
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[null,"Less: "]
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[null,"3"]
[null,"4"]
[null,"5"]
[null,"Total",{"$f":"SUM(C13:C17)","v":0}]
[]
[null,"NET ASSETS",{"$f":"C11-C18","v":0}]
[null,"Concentration limit",{"$f":"Checks!E39","v":0.1}]
[]
[]
[null,null,"Total","Concentration Limit","Over Concentration Limit"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Total Investment in associates and joint ventures",null,{"$f":"$C$21*$C$20","v":0},{"$f":"MAX(C26-D26,0)","v":0}]

{"sheet":"C6","index":77,"n_rows":121,"n_cols":7,"rows_kept":121,"cut":false,"hidden":false,"merged":[[2,1,2,6],[23,1,24,1],[6,2,6,4],[7,2,7,4]]}
[]
[]
[null,"FORM C6: INVESTMENT IN LISTED COMMODITIES"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Total Assets",{"$f":"A0!D41","v":0}]
[null,"Less: "]
[null,"1  Administered Pension business"]
[null,"2  Linked Business"]
[null,"3"]
[null,"4"]
[null,"5"]
[null,"Total",{"$f":"SUM(C14:C18)","v":0}]
[]
[null,"NET ASSETS",{"$f":"C12-C19","v":0}]
[null,"Concentration limit",{"$f":"Checks!E40","v":0.1}]
[]
[null,"Commodity","Holding by Insurer","Holding by related companies","Total","Concentration Limit","Over Concentration Limit"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,null,null,null,{"$f":"SUM(C26:D26)","v":0},{"$f":"$C$21*$C$22","v":0},{"$f":"MAX(E26-F26,0)","v":0}]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,{"$f":"SUM(C58:D58)","v":0},{"$f":"$C$21*$C$22","v":0},{"$f":"MAX(E58-F58,0)","v":0}]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,{"$f":"SUM(C90:D90)","v":0},{"$f":"$C$21*$C$22","v":0},{"$f":"MAX(E90-F90,0)","v":0}]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[]
[null,"TOTAL INVESTMENT IN COMMODITIES",{"$f":"SUM(C26:C120)","v":0},{"$f":"SUM(D26:D120)","v":0},{"$f":"SUM(E26:E120)","v":0},null,{"$f":"SUM(G26:G120)","v":0}]

{"sheet":"C7","index":78,"n_rows":110,"n_cols":7,"rows_kept":110,"cut":false,"hidden":false,"merged":[[2,1,2,6],[22,1,23,1],[5,2,5,4],[6,2,6,4]]}
[]
[]
[null,"FORM C7: INVESTMENT IN UNLISTED COMMODITIES"]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Total Assets",{"$f":"A0!D41","v":0}]
[null,"Less: "]
[null,"1  Administered Pension business"]
[null,"2  Linked Business"]
[null,"3"]
[null,"4"]
[null,"5"]
[null,"Total",{"$f":"SUM(C13:C17)","v":0}]
[]
[null,"NET ASSETS",{"$f":"C11-C18","v":0}]
[null,"Concentration limit",{"$f":"Checks!E41","v":0.05}]
[]
[null,"Commodity","Holding by Insurer","Holding by related companies","Total","Concentration Limit","Over Concentration Limit"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,null,null,null,{"$f":"SUM(C25:D25)","v":0},{"$f":"$C$20*$C$21","v":0},{"$f":"MAX(E25-F25,0)","v":0}]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,{"$f":"SUM(C57:D57)","v":0},{"$f":"$C$20*$C$21","v":0},{"$f":"MAX(E57-F57,0)","v":0}]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,{"$f":"SUM(C89:D89)","v":0},{"$f":"$C$20*$C$21","v":0},{"$f":"MAX(E89-F89,0)","v":0}]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[]
[null,"TOTAL INVESTMENT IN COMMODITIES",{"$f":"SUM(C25:C109)","v":0},{"$f":"SUM(D25:D109)","v":0},{"$f":"SUM(E25:E109)","v":0},null,{"$f":"SUM(G25:G109)","v":0}]

{"sheet":"C8","index":79,"n_rows":123,"n_cols":15,"rows_kept":123,"cut":false,"hidden":false,"merged":[[2,1,2,14],[12,2,12,5],[12,6,12,11],[6,2,6,3],[7,2,7,3]]}
[]
[]
[null,"FORM C8: POLICY & POLICY LIABILITY INFORMATION"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[]
[null,"POLICY & POLICY LIABILITY INFORMATION"]
[null,null,"     Particulars of the policies valued",null,null,null,"          Value of"]
[null,null,"Number of policies","Sum Assured and Bonuses","Gross Yearly Premiums","Net Yearly Premiums","Sum Assured and Bonuses","Premiums","Expenses","Other / Reserves for LLTI","Reinsurance","Liability ",null,"Insurance Liability","Reinsurance asset"]
[null,null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"1  Life Assurance - Participating"]
[null,"1.1  With immediate participation in profits"]
[null,"(i) Annual premium policies*"]
[null,"(a) Individual"]
[null,"(b) Group"]
[null,"   (ii) Single premium policies *"]
[null,"       (a) Individual"]
[null,"       (b) Group"]
[]
[null,"1.2  With deferred participation in profits"]
[null,"   (i) Annual premium policies *"]
[null,"       (a) Individual"]
[null,"       (b) Group"]
[null,"   (ii) Single premium policies *"]
[null,"       (a) Individual"]
[null,"       (b) Group"]
[]
[null,"2  Permanent Health Insurance - Participating"]
[null,"2.1  With immediate participation in profits"]
[null,"(i) Annual premium policies*"]
[null,"(a) Individual"]
[null,"(b) Group"]
[null,"   (ii) Single premium policies *"]
[null,"       (a) Individual"]
[null,"       (b) Group"]
[]
[null,"2.2  With deferred participation in profits"]
[null,"   (i) Annual premium policies *"]
[null,"       (a) Individual"]
[null,"       (b) Group"]
[null,"   (ii) Single premium policies *"]
[null,"       (a) Individual"]
[null,"       (b) Group"]
[]
[null,"TOTAL ASSURANCES PARTICIPATING",{"$f":"SUM(C16:C48)","v":0},0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(N16:N48)","v":0},{"$f":"SUM(O16:O48)","v":0}]
[]
[null,"3  Life Assurance - Non-Participating"]
[null,"3.1  Without participation in profits"]
[null,"   (i) Annual premium policies *"]
[null,"       (a) Individual"]
[null,"       (b) Group"]
[null,"   (ii) Single premium policies *"]
[null,"       (a) Individual"]
[null,"       (b) Group"]
[]
[null,"4  Permanent Health Insurance- Non-Participating"]
[null,"4.1  Without participation in profits"]
[null,"   (i) Annual premium policies *"]
[null,"       (a) Individual"]
[null,"       (b) Group"]
[null,"   (ii) Single premium policies *"]
[null,"       (a) Individual"]
[null,"       (b) Group"]
[]
[null,"TOTAL ASSURANCES NON PARTICIPATING",{"$f":"SUM(C52:C68)","v":0},0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(N52:N68)","v":0},{"$f":"SUM(O52:O68)","v":0}]
[]
[null,"TOTAL ASSURANCES",{"$f":"C50+C70","v":0},0,0,0,0,0,0,0,0,0,null,{"$f":"N50+N70","v":0},{"$f":"O50+O70","v":0}]
[]
[null,"5  Annuities and Pensions"]
[null,"5.1  Immediate-"]
[null,"   A.  Partcipating"]
[null,"       (a) Individual"]
[null,"       (b) Group"]
[null,"   B. Non participating"]
[null,"       (a) Individual"]
[null,"       (b) Group"]
[]
[null,"5.2  Deferred-"]
[null,"    A. Participating"]
[null,"       (i) Annual premium policies*"]
[null,"           (a) Individual"]
[null,"           (b) Group"]
[null,"       (ii) Single premium policies*"]
[null,"           (a) Individual"]
[null,"           (b) Group"]
[null,"    B. Non participating"]
[null,"       (i) Annual premium policies*"]
[null,"           (a) Individual"]
[null,"           (b) Group"]
[null,"       (ii) Single premium policies*"]
[null,"           (a) Individual"]
[null,"           (b) Group"]
[]
[null,"TOTAL ANNUITIES AND PENSIONS",{"$f":"SUM(C74:C97)","v":0},0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(N74:N97)","v":0},{"$f":"SUM(O74:O97)","v":0}]
[]
[null,"6  Linked Long Term Insurance"]
[null,"   (i) Annual premium policies *"]
[null,"       (a) Individual"]
[null,"       (b) Group"]
[null,"   (ii) Single premium policies *"]
[null,"       (a) Individual"]
[null,"       (b) Group"]
[]
[null,"TOTAL LINKED LONG TERM INSURANCE",{"$f":"SUM(C101:C107)","v":0},0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(N101:N107)","v":0},{"$f":"SUM(O101:O107)","v":0}]
[]
[null,"7  Structured Investment-Linked Insurance"]
[null,"   (i)Annual premium policies *"]
[null,"       (a) Individual"]
[null,"       (b) Group"]
[null,"   (ii) Single premium policies *"]
[null,"       (a) Individual"]
[null,"       (b) Group"]
[]
[null,"TOTAL STRUCTURED INVESTMENT-LINKED INSURANCE",{"$f":"SUM(C111:C117)","v":0},0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(N111:N117)","v":0},{"$f":"SUM(O111:O117)","v":0}]
[]
[null,"8  Other Classes (to be specified)"]
[]
[null,"TOTAL OF THE RESULTS",{"$f":"C72+C99+C109+C119+C121","v":0},0,0,0,0,0,0,0,0,0,null,{"$f":"N72+N99+N109+N119+N121","v":0},{"$f":"O72+O99+O109+O119+O121","v":0}]

{"sheet":"C9","index":80,"n_rows":285,"n_cols":12,"rows_kept":285,"cut":false,"hidden":false,"merged":[[2,1,2,11],[11,1,12,1],[6,2,6,3],[7,2,7,3]]}
[]
[]
[null,"FORM C9: ANALYSIS OF SURPLUS"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[]
[null,"Departure from Assumptions","Life Assurance Participating","Life Assurance Non Participating","Non Administered Pension Business\nParticipating","Non Administered Pension Business  Non Participating","PHI\nParticipating","PHI\nNon Participating","LLTI","Structured Investment-Linked Insurance","Other","Total"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Lapse",null,null,null,null,null,null,null,null,null,{"$f":"SUM(C14:K14)","v":0}]
[null,"Surender",null,null,null,null,null,null,null,null,null,0]
[null,"Mortality",null,null,null,null,null,null,null,null,null,0]
[null,"Morbidity",null,null,null,null,null,null,null,null,null,0]
[null,"Medical",null,null,null,null,null,null,null,null,null,0]
[null,"Expense",null,null,null,null,null,null,null,null,null,0]
[null,"Commission",null,null,null,null,null,null,null,null,null,0]
[null,"Investment",null,null,null,null,null,null,null,null,null,0]
[null,"Exchange Rate Differences",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
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[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
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[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
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[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
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[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,{"$f":"SUM(C78:K78)","v":0}]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Change in basis (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,{"$f":"SUM(C142:K142)","v":0}]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,{"$f":"SUM(C206:K206)","v":0}]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,{"$f":"SUM(C270:K270)","v":0}]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Other (please specify)",null,null,null,null,null,null,null,null,null,0]
[null,"Total",{"$f":"SUM(C14:C284)","v":0},0,0,0,0,0,0,0,0,0]

{"sheet":"C10","index":81,"n_rows":49,"n_cols":8,"rows_kept":49,"cut":false,"hidden":false,"merged":[[2,1,2,7],[11,2,11,7],[6,2,6,3],[7,2,7,3]]}
[]
[]
[null,"FORM C10: LIFE FUND ANALYSIS"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,"Life Fund"]
[null,null,"Current Year"]
[null,null,"Participating","Non Participating","LLTI","Structured Investment-Linked Insurance","Other","Total"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Life Fund",null,null,null,null,null,{"$f":"SUM(C15:G15)","v":0}]
[null,"Less Pension Business (administration only)",null,null,null,null,null,{"$f":"SUM(C16:G16)","v":0}]
[null,"Life Fund without Administered Pension business",{"$f":"C15-C16","v":0},{"$f":"D15-D16","v":0},{"$f":"E15-E16","v":0},{"$f":"F15-F16","v":0},{"$f":"G15-G16","v":0},{"$f":"SUM(C17:G17)","v":0}]
[]
[null,"Less: Actuarial Liability"]
[null,"     Life Assurance",null,null,null,null,null,{"$f":"SUM(C20:G20)","v":0}]
[null,"     Non administered Pension Business",null,null,null,null,null,0]
[null,"     Permanent Health Insurance",null,null,null,null,null,0]
[null,"     Linked-Long Term Insurance - Unit Fund",null,null,null,null,null,0]
[null,"     Linked-Long Term Insurance - Non Unit Fund",null,null,null,null,null,0]
[null,"     Bonus Smoothing Reserve",null,null,null,null,null,0]
[null,"     Other (please specify)",null,null,null,null,null,0]
[null,"     Total",{"$f":"SUM(C20:C26)","v":0},{"$f":"SUM(D20:D26)","v":0},{"$f":"SUM(E20:E26)","v":0},{"$f":"SUM(F20:F26)","v":0},{"$f":"SUM(G20:G26)","v":0},0]
[]
[null,"Surplus (Bonus Stabilisation Reserve)",{"$f":"C17-C27","v":0},{"$f":"D17-D27","v":0},{"$f":"E17-E27","v":0},{"$f":"F17-F27","v":0},{"$f":"G17-G27","v":0},{"$f":"SUM(C29:G29)","v":0}]
[]
[null,"Reversionary Bonuses:"]
[null,{"$f":"B20","v":"     Life Assurance"},null,null,null,null,null,{"$f":"SUM(C32:G32)","v":0}]
[null,{"$f":"B21","v":"     Non administered Pension Business"},null,null,null,null,null,{"$f":"SUM(C33:G33)","v":0}]
[null,{"$f":"B22","v":"     Permanent Health Insurance"},null,null,null,null,null,{"$f":"SUM(C34:G34)","v":0}]
[null,"     Other (please specify)",null,null,null,null,null,{"$f":"SUM(C35:G35)","v":0}]
[null,"     Total",{"$f":"SUM(C32:C35)","v":0},{"$f":"SUM(D32:D35)","v":0},{"$f":"SUM(E32:E35)","v":0},{"$f":"SUM(F32:F35)","v":0},{"$f":"SUM(G32:G35)","v":0},{"$f":"SUM(C36:G36)","v":0}]
[]
[null,"Other Bonuses"]
[null,{"$f":"B32","v":"     Life Assurance"},null,null,null,null,null,{"$f":"SUM(C39:G39)","v":0}]
[null,{"$f":"B33","v":"     Non administered Pension Business"},null,null,null,null,null,{"$f":"SUM(C40:G40)","v":0}]
[null,{"$f":"B34","v":"     Permanent Health Insurance"},null,null,null,null,null,{"$f":"SUM(C41:G41)","v":0}]
[null,{"$f":"B35","v":"     Other (please specify)"},null,null,null,null,null,{"$f":"SUM(C42:G42)","v":0}]
[null,{"$f":"B36","v":"     Total"},{"$f":"SUM(C39:C42)","v":0},{"$f":"SUM(D39:D42)","v":0},{"$f":"SUM(E39:E42)","v":0},{"$f":"SUM(F39:F42)","v":0},{"$f":"SUM(G39:G42)","v":0},{"$f":"SUM(C43:G43)","v":0}]
[]
[null,"Total Bonus vested",{"$f":"C36+C43","v":0},{"$f":"D36+D43","v":0},{"$f":"E36+E43","v":0},{"$f":"F36+F43","v":0},{"$f":"G36+G43","v":0},{"$f":"SUM(C45:G45)","v":0}]
[]
[null,"Surplus Allocated to Shareholders",null,null,null,null,null,{"$f":"SUM(C47:G47)","v":0}]
[]
[null,"Surplus after bonuses and shareholders' profit",{"$f":"C29-C45-C47","v":0},{"$f":"D29-D45-D47","v":0},{"$f":"E29-E45-E47","v":0},{"$f":"F29-F45-F47","v":0},{"$f":"G29-G45-G47","v":0},{"$f":"SUM(C49:G49)","v":0}]

{"sheet":"Subsidiary asset capital ratio","index":82,"n_rows":76,"n_cols":13,"rows_kept":76,"cut":false,"hidden":true,"merged":[[1,5,3,5],[1,6,3,6],[75,5,75,6],[1,7,1,9]]}
[]
[null,null,"Total Subsidiary",{"$f":"'A4'!K14","v":0},null,null,"Capital factors","Check"]
[null,null,null,null,null,null,null,"Value","Investment risk","Concentration risk"]
[null,null,"Total Listed Subsidiary above concentration Limit",{"$f":"SUMIFS(#REF!,#REF!,\"Yes\",#REF!, \">0\")","v":{"$error":"#REF!"}},null,null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,null,"Total Unlisted Subsidiary above concentration Limit",{"$f":"SUMIFS(#REF!,#REF!, \"Yes\",#REF!, \">0\")","v":{"$error":"#REF!"}},null,"Freehold Land and Building ",0.08,{"$f":"'A1'!O15","v":0},{"$f":"H5*G5","v":0},{"$f":"'A1'!Q15","v":0}]
[null,null,null,null,null,"Goodwill",1,{"$f":"A0!H8","v":0},{"$f":"H6*G6","v":0},{"$f":"A0!J8","v":0}]
[null,null,"Total Subsidiary above concentration Limit",{"$f":"D4+D5","v":{"$error":"#REF!"}},null,"Other Intangible Assets",1,{"$f":"A0!H9","v":0},{"$f":"H7*G7","v":0},{"$f":"A0!J9","v":0}]
[null,null,null,null,null,"Investment Property",0.15,{"$f":"A0!H12","v":0},{"$f":"H8*G8","v":0},{"$f":"A0!J12","v":0}]
[null,null,"Ratio",{"$f":"D7/D2","v":{"$error":"#REF!"}}]
[null,null,null,null,null,"Financial Investments"]
[]
[null,null,null,null,null,"Government Obligations","0%",null,{"$f":"H12*G12","v":0}]
[null,null,null,null,null,"Investment in subsidiaries, associates and joint ventures (Excluding Loans and Receivables from subsidiaries, associates and joint ventures)",0.17,{"$f":"A0!H11","v":0},{"$f":"H13*G13","v":0},{"$f":"#REF!","v":{"$error":"#REF!"}},null,{"$f":"H13/M13","v":{"$error":"#REF!"}},{"$f":"I13+J13","v":{"$error":"#REF!"}}]
[]
[null,null,null,null,null,"Listed Investments "]
[null,null,null,null,null,"Preference shares",0.1,{"$f":"SUMIFS('A6'!$L$235:N282, 'A6'!$C$235:G282, F16, 'A6'!$D$235:H282, \"Listed\")","v":{"$error":"#VALUE!"}},{"$f":"H16*G16","v":{"$error":"#VALUE!"}},{"$f":"SUMIFS(#REF!,#REF!, \">0\")","v":{"$error":"#REF!"}}]
[null,null,null,null,null,"Common shares",0.15,{"$f":"SUMIFS('A6'!$L$235:N282, 'A6'!$C$235:G282, F17, 'A6'!$D$235:H282, \"Listed\")","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"}]
[null,null,null,null,null,"Collective Investment Vehicles",0.15,{"$f":"SUMIFS('A6'!$L$356:P401,'A6'!$C$356:G401,F18,'A6'!$D$356:H401, \"Listed\")","v":0},0]
[null,null,null,null,null,"Structured notes and collateralised securities",0.08,{"$f":"SUMIFS('A6'!$O$171:R216,'A6'!$D$171:H216, \"Listed\")","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"}]
[null,null,null,null,null,"Commodities",0.15,{"$f":"SUMIFS('A6'!$L$356:P401,'A6'!$C$356:G401,F20,'A6'!$D$356:H401, \"Listed\")","v":0},0]
[null,null,null,null,null,"Derivative assets",0.15,null,0]
[null,null,null,null,null,"Expiring or redeemable in one year or less"]
[null,null,null,null,null,"   Corporate Bonds",0.04,null,{"$f":"H23*G23","v":0}]
[null,null,null,null,null,"   Corporate Debentures",0.06,null,{"$f":"H24*G24","v":0}]
[null,null,null,null,null,"Expiring or redeemable in more than one year"]
[null,null,null,null,null,"   Corporate Bonds",0.06,null,{"$f":"H26*G26","v":0}]
[null,null,null,null,null,"   Corporate Debentures",0.1,null,{"$f":"H27*G27","v":0}]
[]
[null,null,null,null,null,"Unlisted Investments"]
[null,null,null,null,null,"Preference shares",0.15,{"$f":"SUMIFS('A6'!$L$235:N282, 'A6'!$C$235:G282, F30, 'A6'!$D$235:H282, \"Unlisted\")","v":{"$error":"#VALUE!"}},{"$f":"H30*G30","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,"Common shares",0.17,{"$f":"SUMIFS('A6'!$L$235:N282, 'A6'!$C$235:G282, F31, 'A6'!$D$235:H282, \"Unlisted\")","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"}]
[null,null,null,null,null,"Collective Investment Vehicles",0.17,{"$f":"SUMIFS('A6'!$L$356:P401,'A6'!$C$356:G401,F32,'A6'!$D$356:H401, \"Unlisted\")","v":0},0]
[null,null,null,null,null,"Structured notes and collateralised securities",0.12,{"$f":"SUMIFS('A6'!$O$171:R216,'A6'!$D$171:H216, \"Unlisted\")","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"}]
[null,null,null,null,null,"Commodities",0.17,{"$f":"SUMIFS('A6'!$L$356:P401,'A6'!$C$356:G401,F34,'A6'!$D$356:H401, \"Unlisted\")","v":0},0]
[null,null,null,null,null,"Derivative assets",0.17,null,0]
[null,null,null,null,null,"Expiring or redeemable in one year or less"]
[null,null,null,null,null,"   Corporate Bonds",0.04,null,{"$f":"H37*G37","v":0}]
[null,null,null,null,null,"   Corporate Debentures",0.08,null,{"$f":"H38*G38","v":0}]
[null,null,null,null,null,"Expiring or redeemable in more than one year"]
[null,null,null,null,null,"   Corporate Bonds",0.08,null,{"$f":"H40*G40","v":0}]
[null,null,null,null,null,"   Corporate Debentures",1,null,{"$f":"H41*G41","v":0}]
[]
[]
[null,null,null,null,null,"Loans"]
[null,null,null,null,null,"Residential Mortgage ",0.04,{"$f":"SUMIFS('A6'!$J$296:N342,'A6'!$B$296:F342,F45)","v":0},{"$f":"H45*G45","v":0}]
[null,null,null,null,null,"Commercial Mortgage ",0.08,{"$f":"SUMIFS('A6'!$J$296:N342,'A6'!$B$296:F342,F46)","v":0},0]
[null,null,null,null,null,"Other Secured Loans",0.08,{"$f":"SUMIFS('A6'!$J$296:N342,'A6'!$B$296:F342,F47)","v":0},0]
[null,null,null,null,null,"Unsecured Loans ",1,{"$f":"SUMIFS('A6'!$J$296:N342,'A6'!$B$296:F342,F48)","v":0},0]
[null,null,null,null,null,"Loans to Corporations",0.08,{"$f":"SUMIFS('A6'!$J$296:N342,'A6'!$B$296:F342,F49)","v":0},0]
[null,null,null,null,null,"Loans to subsidiaries, associates and joint ventures",1,{"$f":"SUMIFS('A6'!$J$296:N342,'A6'!$B$296:F342,F50)","v":0},0]
[null,null,null,null,null,"Loans to Directors, agents and their associates",1,{"$f":"SUMIFS('A6'!$J$296:N342,'A6'!$B$296:F342,F51)","v":0},0]
[]
[null,null,null,null,null,"Investment Income Due and Accrued ",0.02,null,{"$f":"H53*G53","v":0}]
[]
[null,null,null,null,null,"Receivables"]
[null,null,null,null,null,"Up to 6 months"]
[null,null,null,null,null,"   Subsidiaries, associates and joint ventures",0.1,{"$f":"'A9'!G4","v":0},{"$f":"H57*G57","v":0}]
[null,null,null,null,null,"   Insurers ",0.02,{"$f":"'A10'!H5","v":0},{"$f":"H58*G58","v":0}]
[null,null,null,null,null,"   Corporations",0.04,{"$f":"'A9'!G5","v":0},{"$f":"H59*G59","v":0}]
[null,null,null,null,null,"   Reinsurers",0.02,{"$f":"'IR4'!K15","v":"Pass"},{"$f":"H60*G60","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,"Above 6 months but less than 1 year"]
[null,null,null,null,null,"   Subsidiaries, associates and joint ventures",0.15,{"$f":"'A9'!H4","v":0},{"$f":"H62*G62","v":0}]
[null,null,null,null,null,"   Insurers ",0.04,{"$f":"'A10'!I5","v":0},0]
[null,null,null,null,null,"   Corporations",0.1,{"$f":"'A9'!H5","v":0},0]
[null,null,null,null,null,"   Reinsurers",0.04,{"$f":"'IR4'!L15","v":0},0]
[null,null,null,null,null,"One year or more",null,null,0]
[null,null,null,null,null,"   Subsidiaries, associates and joint ventures",1,{"$f":"'A9'!I4+'A9'!J4","v":0},0]
[null,null,null,null,null,"   Insurers ",0.1,{"$f":"'A10'!J5+'A10'!K5","v":0},0]
[null,null,null,null,null,"   Corporations",1,{"$f":"'A9'!I5+'A9'!J5","v":0},0]
[null,null,null,null,null,"   Reinsurers",1,{"$f":"'IR4'!M15+'IR4'!N15","v":0},0]
[]
[null,null,null,null,null,"Cash and deposits","0%",null,{"$f":"H72*G72","v":0}]
[]
[null,null,null,null,null,"Other Assets ",{"$f":"HYPERLINK(\"#'C9'!A1\",\"C9\")","v":"C9"},{"$f":"A0!H29","v":0},{"$f":"#REF!","v":{"$error":"#REF!"}}]
[]
[null,null,null,null,null,"TOTAL ASSETS",null,{"$f":"SUM(H5:H75)","v":{"$error":"#VALUE!"}},{"$f":"SUM(I5:I72)","v":{"$error":"#VALUE!"}}]

{"sheet":"Reporting >>>","index":83,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"R1","index":84,"n_rows":183,"n_cols":10,"rows_kept":183,"cut":false,"hidden":false,"merged":[[89,2,89,9],[143,2,143,9],[158,2,158,9],[173,2,173,9],[2,1,2,9],[12,2,12,9],[24,2,24,9],[36,2,36,9],[116,2,116,9],[128,2,128,9],[50,2,50,9],[62,2,62,9],[74,2,74,9],[6,2,6,3],[7,2,7,3]]}
[]
[]
[null,"FORM R1: QUARTERLY RETURNS (DIRECT BUSINESS) - POLICIES, PREMIUMS, CLAIMS, LAPSES, SURRENDER AND MATURITY"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,"NUMBER OF POLICIES WRITTEN"]
[]
[null,null,"Personal Lines"]
[null,null,{"$f":"YEAR(Specifications!C13) - 1 & \" Q1\"","v":"2023 Q1"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q2\"","v":"2023 Q2"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q3\"","v":"2023 Q3"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q4\"","v":"2023 Q4"},{"$f":"YEAR(Specifications!C13) & \" Q1\"","v":"2024 Q1"},{"$f":"YEAR(Specifications!C13) & \" Q2\"","v":"2024 Q2"},{"$f":"YEAR(Specifications!C13) & \" Q3\"","v":"2024 Q3"},{"$f":"YEAR(Specifications!C13) & \" Q4\"","v":"2024 Q4"}]
[null,"Life Assurance"]
[null,"Pension"]
[null,"Permanent Health Insurance"]
[null,"Linked Long Term Insurance"]
[null,"Structured Investment-Linked Insurance Business"]
[null,"Others"]
[]
[null,"Total Number of Policies",{"$f":"SUM(C15:C20)","v":0},0,0,0,0,0,0,0]
[]
[]
[null,null,"Commercial Lines"]
[null,null,{"$f":"YEAR(Specifications!C13) - 1 & \" Q1\"","v":"2023 Q1"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q2\"","v":"2023 Q2"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q3\"","v":"2023 Q3"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q4\"","v":"2023 Q4"},{"$f":"YEAR(Specifications!C13) & \" Q1\"","v":"2024 Q1"},{"$f":"YEAR(Specifications!C13) & \" Q2\"","v":"2024 Q2"},{"$f":"YEAR(Specifications!C13) & \" Q3\"","v":"2024 Q3"},{"$f":"YEAR(Specifications!C13) & \" Q4\"","v":"2024 Q4"}]
[null,"Life Assurance"]
[null,"Pension"]
[null,"Permanent Health Insurance"]
[null,"Linked Long Term Insurance"]
[null,"Structured Investment-Linked Insurance Business"]
[null,"Others"]
[]
[null,"Total Number of Policies",{"$f":"SUM(C27:C32)","v":0},0,0,0,0,0,0,0]
[]
[]
[null,null,"Total"]
[null,null,{"$f":"YEAR(Specifications!C13) - 1 & \" Q1\"","v":"2023 Q1"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q2\"","v":"2023 Q2"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q3\"","v":"2023 Q3"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q4\"","v":"2023 Q4"},{"$f":"YEAR(Specifications!C13) & \" Q1\"","v":"2024 Q1"},{"$f":"YEAR(Specifications!C13) & \" Q2\"","v":"2024 Q2"},{"$f":"YEAR(Specifications!C13) & \" Q3\"","v":"2024 Q3"},{"$f":"YEAR(Specifications!C13) & \" Q4\"","v":"2024 Q4"}]
[null,"Life Assurance",{"$f":"C15+C27","v":0},0,0,0,0,0,0,0]
[null,"Pension",0,0,0,0,0,0,0,0]
[null,"Permanent Health Insurance",0,0,0,0,0,0,0,0]
[null,"Linked Long Term Insurance",0,0,0,0,0,0,0,0]
[null,"Structured Investment-Linked Insurance Business",0,0,0,0,0,0,0,0]
[null,"Others",0,0,0,0,0,0,0,0]
[]
[null,"Total Number of Policies",{"$f":"SUM(C39:C44)","v":0},0,0,0,0,0,0,0]
[]
[]
[null,"NUMBER OF CLAIMS PAID"]
[]
[null,null,"Personal Lines"]
[null,null,{"$f":"YEAR(Specifications!C13) - 1 & \" Q1\"","v":"2023 Q1"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q2\"","v":"2023 Q2"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q3\"","v":"2023 Q3"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q4\"","v":"2023 Q4"},{"$f":"YEAR(Specifications!C13) & \" Q1\"","v":"2024 Q1"},{"$f":"YEAR(Specifications!C13) & \" Q2\"","v":"2024 Q2"},{"$f":"YEAR(Specifications!C13) & \" Q3\"","v":"2024 Q3"},{"$f":"YEAR(Specifications!C13) & \" Q4\"","v":"2024 Q4"}]
[null,"Life Assurance"]
[null,"Pension"]
[null,"Permanent Health Insurance"]
[null,"Linked Long Term Insurance"]
[null,"Structured Investment-Linked Insurance Business"]
[null,"Others"]
[]
[null,"Total Number of Claims",{"$f":"SUM(C53:C58)","v":0},0,0,0,0,0,0,0]
[]
[]
[null,null,"Commercial Lines"]
[null,null,{"$f":"YEAR(Specifications!C13) - 1 & \" Q1\"","v":"2023 Q1"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q2\"","v":"2023 Q2"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q3\"","v":"2023 Q3"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q4\"","v":"2023 Q4"},{"$f":"YEAR(Specifications!C13) & \" Q1\"","v":"2024 Q1"},{"$f":"YEAR(Specifications!C13) & \" Q2\"","v":"2024 Q2"},{"$f":"YEAR(Specifications!C13) & \" Q3\"","v":"2024 Q3"},{"$f":"YEAR(Specifications!C13) & \" Q4\"","v":"2024 Q4"}]
[null,"Life Assurance"]
[null,"Pension"]
[null,"Permanent Health Insurance"]
[null,"Linked Long Term Insurance"]
[null,"Structured Investment-Linked Insurance Business"]
[null,"Others"]
[]
[null,"Total Number of Claims",{"$f":"SUM(C65:C70)","v":0},0,0,0,0,0,0,0]
[]
[]
[null,null,"Total"]
[null,null,{"$f":"YEAR(Specifications!C13) - 1 & \" Q1\"","v":"2023 Q1"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q2\"","v":"2023 Q2"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q3\"","v":"2023 Q3"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q4\"","v":"2023 Q4"},{"$f":"YEAR(Specifications!C13) & \" Q1\"","v":"2024 Q1"},{"$f":"YEAR(Specifications!C13) & \" Q2\"","v":"2024 Q2"},{"$f":"YEAR(Specifications!C13) & \" Q3\"","v":"2024 Q3"},{"$f":"YEAR(Specifications!C13) & \" Q4\"","v":"2024 Q4"}]
[null,"Life Assurance",{"$f":"C53+C65","v":0},0,0,0,0,0,0,0]
[null,"Pension",0,0,0,0,0,0,0,0]
[null,"Permanent Health Insurance",0,0,0,0,0,0,0,0]
[null,"Linked Long Term Insurance",0,0,0,0,0,0,0,0]
[null,"Structured Investment-Linked Insurance Business",0,0,0,0,0,0,0,0]
[null,"Others",0,0,0,0,0,0,0,0]
[]
[null,"Total Number of Claims",{"$f":"SUM(C77:C82)","v":0},0,0,0,0,0,0,0]
[]
[]
[null,"CLAIMS PAID"]
[]
[]
[null,null,{"$f":"\"Total Gross Claims (\"&Specifications!$C$14&\")\"","v":"Total Gross Claims (Rs.)"}]
[null,null,{"$f":"YEAR(Specifications!C13) - 1 & \" Q1\"","v":"2023 Q1"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q2\"","v":"2023 Q2"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q3\"","v":"2023 Q3"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q4\"","v":"2023 Q4"},{"$f":"YEAR(Specifications!C13) & \" Q1\"","v":"2024 Q1"},{"$f":"YEAR(Specifications!C13) & \" Q2\"","v":"2024 Q2"},{"$f":"YEAR(Specifications!C13) & \" Q3\"","v":"2024 Q3"},{"$f":"YEAR(Specifications!C13) & \" Q4\"","v":"2024 Q4"}]
[null,"Life Assurance"]
[null,"Pension"]
[null,"Permanent Health Insurance"]
[null,"Linked Long Term Insurance"]
[null,"Structured Investment-Linked Insurance Business"]
[null,"Others"]
[]
[null,"Total Gross Claims",{"$f":"SUM(C92:C97)","v":0},0,0,0,0,0,0,0]
[]
[]
[null,"EXPOSURE"]
[]
[null,null,{"$f":"YEAR(Specifications!C13) - 1 & \" Q1\"","v":"2023 Q1"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q2\"","v":"2023 Q2"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q3\"","v":"2023 Q3"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q4\"","v":"2023 Q4"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q1\"","v":"2023 Q1"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q2\"","v":"2023 Q2"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q3\"","v":"2023 Q3"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q4\"","v":"2023 Q4"}]
[null,"Life Assurance"]
[null,"Pension"]
[null,"Permanent Health Insurance"]
[null,"Linked Long Term Insurance"]
[null,"Structured Investment-Linked Insurance Business"]
[null,"Others"]
[]
[null,"Total Exposure",{"$f":"SUM(C105:C110)","v":0},0,0,0,0,0,0,0]
[]
[null,"GROSS WRITTEN PREMIUM"]
[]
[]
[null,"Premium from policies incepting before June 2008",{"$f":"\"Gross Written Premium (\"&Specifications!$C$14&\")\"","v":"Gross Written Premium (Rs.)"}]
[null,null,{"$f":"YEAR(Specifications!C13) - 1 & \" Q1\"","v":"2023 Q1"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q2\"","v":"2023 Q2"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q3\"","v":"2023 Q3"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q4\"","v":"2023 Q4"},{"$f":"YEAR(Specifications!C13) & \" Q1\"","v":"2024 Q1"},{"$f":"YEAR(Specifications!C13) & \" Q2\"","v":"2024 Q2"},{"$f":"YEAR(Specifications!C13) & \" Q3\"","v":"2024 Q3"},{"$f":"YEAR(Specifications!C13) & \" Q4\"","v":"2024 Q4"}]
[null,"Life Assurance"]
[null,"Pension"]
[null,"Permanent Health Insurance"]
[null,"Linked Long Term Insurance"]
[null,"Structured Investment-Linked Insurance Business"]
[null,"Others"]
[]
[null,"Total Gross Written Premium",{"$f":"SUM(C119:C124)","v":0},0,0,0,0,0,0,0]
[]
[]
[null,"Premium from policies incepting after June 2008",{"$f":"\"Gross Written Premium (\"&Specifications!$C$14&\")\"","v":"Gross Written Premium (Rs.)"}]
[null,null,{"$f":"YEAR(Specifications!C13) - 1 & \" Q1\"","v":"2023 Q1"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q2\"","v":"2023 Q2"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q3\"","v":"2023 Q3"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q4\"","v":"2023 Q4"},{"$f":"YEAR(Specifications!C13) & \" Q1\"","v":"2024 Q1"},{"$f":"YEAR(Specifications!C13) & \" Q2\"","v":"2024 Q2"},{"$f":"YEAR(Specifications!C13) & \" Q3\"","v":"2024 Q3"},{"$f":"YEAR(Specifications!C13) & \" Q4\"","v":"2024 Q4"}]
[null,"Life Assurance"]
[null,"Pension"]
[null,"Permanent Health Insurance"]
[null,"Linked Long Term Insurance"]
[null,"Structured Investment-Linked Insurance Business"]
[null,"Others"]
[]
[null,"Total Gross Written Premium",{"$f":"SUM(C131:C136)","v":0},0,0,0,0,0,0,0]
[]
[]
[null,"NUMBER OF POLICY LAPSES"]
[]
[]
[null,null,"Total Lapses"]
[null,null,{"$f":"YEAR(Specifications!C13) - 1 & \" Q1\"","v":"2023 Q1"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q2\"","v":"2023 Q2"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q3\"","v":"2023 Q3"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q4\"","v":"2023 Q4"},{"$f":"YEAR(Specifications!C13) & \" Q1\"","v":"2024 Q1"},{"$f":"YEAR(Specifications!C13) & \" Q2\"","v":"2024 Q2"},{"$f":"YEAR(Specifications!C13) & \" Q3\"","v":"2024 Q3"},{"$f":"YEAR(Specifications!C13) & \" Q4\"","v":"2024 Q4"}]
[null,"Life Assurance"]
[null,"Pension"]
[null,"Permanent Health Insurance"]
[null,"Linked Long Term Insurance"]
[null,"Structured Investment-Linked Insurance Business"]
[null,"Others"]
[]
[null,"Total Lapses",{"$f":"SUM(C146:C151)","v":0},0,0,0,0,0,0,0]
[]
[]
[null,"POLICY SURRENDER"]
[]
[]
[null,null,"Total Surrender"]
[null,null,{"$f":"YEAR(Specifications!C13) - 1 & \" Q1\"","v":"2023 Q1"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q2\"","v":"2023 Q2"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q3\"","v":"2023 Q3"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q4\"","v":"2023 Q4"},{"$f":"YEAR(Specifications!C13) & \" Q1\"","v":"2024 Q1"},{"$f":"YEAR(Specifications!C13) & \" Q2\"","v":"2024 Q2"},{"$f":"YEAR(Specifications!C13) & \" Q3\"","v":"2024 Q3"},{"$f":"YEAR(Specifications!C13) & \" Q4\"","v":"2024 Q4"}]
[null,"Life Assurance"]
[null,"Pension"]
[null,"Permanent Health Insurance"]
[null,"Linked Long Term Insurance"]
[null,"Structured Investment-Linked Insurance Business"]
[null,"Others"]
[]
[null,"Total Surrender",{"$f":"SUM(C161:C166)","v":0},0,0,0,0,0,0,0]
[]
[]
[null,"NUMBER OF POLICIES MATURED"]
[]
[]
[null,null,"Total Policies"]
[null,null,{"$f":"YEAR(Specifications!C13) - 1 & \" Q1\"","v":"2023 Q1"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q2\"","v":"2023 Q2"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q3\"","v":"2023 Q3"},{"$f":"YEAR(Specifications!C13) - 1 & \" Q4\"","v":"2023 Q4"},{"$f":"YEAR(Specifications!C13) & \" Q1\"","v":"2024 Q1"},{"$f":"YEAR(Specifications!C13) & \" Q2\"","v":"2024 Q2"},{"$f":"YEAR(Specifications!C13) & \" Q3\"","v":"2024 Q3"},{"$f":"YEAR(Specifications!C13) & \" Q4\"","v":"2024 Q4"}]
[null,"Life Assurance"]
[null,"Pension"]
[null,"Permanent Health Insurance"]
[null,"Linked Long Term Insurance"]
[null,"Structured Investment-Linked Insurance Business"]
[null,"Others"]
[]
[null,"Total Maturity",{"$f":"SUM(C176:C181)","v":0},0,0,0,0,0,0,0]

{"sheet":"R2","index":85,"n_rows":21,"n_cols":4,"rows_kept":21,"cut":false,"hidden":false,"merged":[[2,1,2,3],[6,2,6,3]]}
[]
[]
[null,"FORM R2: COMMISSIONS"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"},{"$f":"Specifications!$C$13-IF(MOD(YEAR(Specifications!$C$13),4)=0,366,365)","v":"2023-12-31"}]
[]
[]
[]
[null,null,"Current Year","Previous Year"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Life Assurance"]
[null,"Pension"]
[null,"Permanent Health Insurance"]
[null,"Linked Long Term Insurance"]
[null,"Structured Investment-Linked Insurance Business"]
[null,"Others"]
[]
[null,"TOTAL COMMISSIONS",{"$f":"SUM(C14:C19)","v":0},{"$f":"SUM(D14:D19)","v":0}]

{"sheet":"R3","index":86,"n_rows":45,"n_cols":6,"rows_kept":45,"cut":false,"hidden":false,"merged":[[2,1,2,5],[6,2,6,4],[7,2,7,4]]}
[]
[]
[null,"FORM R3: FINANCIAL RATIOS"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,null,"Current \nYear (CY)","CY-1","CY-2","CY-3"]
[]
[null,"BALANCE SHEET SUMMARY"]
[null,"Assets",{"$f":"A0!D41","v":0},{"$f":"A0!E41","v":0}]
[null,"Liabilities",{"$f":"L0!D43","v":0},{"$f":"L0!E43","v":0}]
[null,"Equity",{"$f":"L0!D22","v":0},{"$f":"L0!E22","v":0}]
[]
[null,"PROFITABILITY"]
[null,"Insurance Service Result",{"$f":"PL0!D24","v":0},{"$f":"PL0!E24","v":0}]
[null,"Net profit after tax",{"$f":"PL0!D43","v":0},{"$f":"PL0!E43","v":0}]
[null,"Cash flows - Premiums received for Insurance Contracts",{"$f":"SUM('IR11'!C17:D17)","v":0}]
[null,"Insurance Revenue",{"$f":"PL0!D12","v":0},{"$f":"PL0!E12","v":0}]
[null,"Insurance Service Expenses",{"$f":"PL0!D16","v":0},{"$f":"PL0!E16","v":0}]
[null,"Gross Written Premium",{"$f":"SUM('R1'!G126:J126)+SUM('R1'!G138:J138)","v":0},{"$f":"SUM('R1'!C126:F126)+SUM('R1'!C138:F138)","v":0}]
[null,"Change in Gross Writings",{"$f":"D24-C24","v":0},{"$f":"E24-D24","v":0},{"$f":"F24-E24","v":0}]
[null,"Gross Claims Paid",{"$f":"SUM('R1'!G99:J99)","v":0},{"$f":"SUM('R1'!C99:F99)","v":0}]
[null,"Gross Loss ratio",{"$f":"IFERROR(C26/C24, 0)","v":0},{"$f":"IFERROR(D26/D24, 0)","v":0}]
[null,"Gross Combined ratio",{"$f":"IFERROR((C23)/(C22), 0)","v":0}]
[null,"Net Combined ratio",0]
[null,"Underwriting margin on revenues",{"$f":"IFERROR(I0!D23/I0!D15,0)","v":0}]
[null,"Underwriting margin on liabilities",{"$f":"IFERROR(I0!D23/L0!D26,0)","v":0}]
[null,"Gross Contractual service margin",{"$f":"'IR2'!F36","v":0}]
[null,"Net Contractual service margin",{"$f":"'IR4'!F36","v":0}]
[null,"Allocation of Reinsurance Premiums",{"$f":"'I5'!C15","v":0}]
[null,"Amount Recoverable from Insurance Cashflows",{"$f":"'I5'!C17","v":0}]
[]
[null,"OTHER RATIOS"]
[null,"Change in life fund"]
[null,"Equity as a % of liabilities",{"$f":"IFERROR(C16/C15, 0)","v":0},{"$f":"IFERROR(D16/D15, 0)","v":0}]
[null,"Gross Loss Reserve Ratio",{"$f":"IFERROR('IR2'!I36/C24, 0)","v":0}]
[null,"Net Loss Reserve Ratio",{"$f":"IFERROR(('IR2'!I36-'IR4'!I36)/C24, 0)","v":0}]
[null,"Debt to Equity",{"$f":"IFERROR(C15/C16, 0)","v":0},{"$f":"IFERROR(D15/D16, 0)","v":0}]
[null,"Return on Equity",{"$f":"IFERROR(C20/L0!D22, 0)","v":0},{"$f":"IFERROR(D20/L0!E22, 0)","v":0}]
[null,"Profit Margin",{"$f":"IFERROR(C19/C22, 0)","v":0},{"$f":"IFERROR(D19/D22, 0)","v":0}]
[null,"Capital Available as a % of Minimum Capital Required ",{"$f":"C0!D61","v":0},{"$f":"C0!E61","v":0}]

{"sheet":"R4","index":87,"n_rows":32,"n_cols":6,"rows_kept":32,"cut":false,"hidden":false,"merged":[[2,1,2,5],[9,1,11,1],[9,2,10,2],[9,3,10,3],[9,4,9,5],[5,2,5,4],[6,2,6,4]]}
[]
[]
[null,"FORM R4: REINSURANCE CONTRACTS HELD"]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!$C$5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,null,"Premium allocated to reinsurer","Amout recoverable","Net Reinsurance Contract Assets/Liabilities Held"]
[null,null,null,null,"Current Year","Prior Year"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"NON-PARTICIPATING"]
[null,"Individual "]
[null,"Life Assurance"]
[null,"Permanent Health Insurance"]
[null,"Linked Long Term Insurance"]
[null,"Structured Investment- Linked Insurance"]
[null,"Annuity and Pension"]
[null,"Others"]
[null,"Total Individual",{"$f":"SUM(C15:C20)","v":0},{"$f":"SUM(D15:D20)","v":0},{"$f":"SUM(E15:E20)","v":0},{"$f":"SUM(F15:F20)","v":0}]
[]
[null,"Group "]
[null,"Life Assurance"]
[null,"Permanent Health Insurance"]
[null,"Linked Long Term Insurance"]
[null,"Structured Investment- Linked Insurance"]
[null,"Annuity and Pension"]
[null,"Others"]
[null,"Total Group",{"$f":"SUM(C24:C29)","v":0},{"$f":"SUM(D24:D29)","v":0},{"$f":"SUM(E24:E29)","v":0},{"$f":"SUM(F24:F29)","v":0}]
[]
[null,"Total",{"$f":"C30+C21","v":0},{"$f":"D30+D21","v":0},{"$f":"E30+E21","v":0},{"$f":"F30+F21","v":0}]

{"sheet":"R5","index":88,"n_rows":21,"n_cols":7,"rows_kept":21,"cut":false,"hidden":false,"merged":[[2,1,2,6],[10,1,12,1],[10,2,10,3],[10,4,10,5],[10,6,11,6],[6,2,6,4],[7,2,7,4]]}
[]
[]
[null,"FORM R5: ONEROUS CONTRACTS"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!$C$5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!$C$13","v":"2024-12-31"}]
[]
[]
[null,null,"Contracts issued",null,"Contracts acquired",null,"Total"]
[null,null,"Non-onerous","Onerous","Non-onerous","Onerous"]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"Insurance contract liabilities"]
[null,"Estimates of present value of future cash outflows, excluding insurance acquisition cost",null,null,null,null,{"$f":"SUM(C15:F15)","v":0}]
[null,"Estimates of insurance acquisition cash flows",null,null,null,null,0]
[null,"Estimates of present value of future outflows",{"$f":"SUM(C15:C16)","v":0},{"$f":"SUM(D15:D16)","v":0},{"$f":"SUM(E15:E16)","v":0},{"$f":"SUM(F15:F16)","v":0},0]
[null,"Estimates of present value of future cash inflows",null,null,null,null,0]
[null,"Risk adjustment",null,null,null,null,0]
[null,"Contractual service margin",null,null,null,null,0]
[null,"Amount included in insurance contract liabilities for the period",{"$f":"SUM(C17:C20)","v":0},{"$f":"SUM(D17:D20)","v":0},{"$f":"SUM(E17:E20)","v":0},{"$f":"SUM(F17:F20)","v":0},0]

{"sheet":"R6","index":89,"n_rows":68,"n_cols":9,"rows_kept":68,"cut":false,"hidden":false,"merged":[[7,1,7,2],[6,1,6,2],[2,1,2,8],[12,3,13,3],[12,4,13,4],[12,5,13,5],[12,6,13,6],[12,7,13,7],[12,8,13,8],[6,3,6,5],[7,3,7,5],[12,1,14,2],[50,1,50,2],[18,1,18,2],[19,1,19,2],[20,1,20,2],[21,1,21,2],[22,1,22,2],[49,1,49,2],[48,1,48,2],[47,1,47,2],[46,1,46,2],[45,1,45,2],[23,1,23,2],[27,1,27,2],[26,1,26,2],[34,1,34,2],[31,1,31,2],[53,1,53,2],[66,1,66,2],[65,1,65,2],[64,1,64,2],[63,1,63,2],[62,1,62,2],[61,1,61,2],[58,1,58,2],[57,1,57,2],[56,1,56,2],[55,1,55,2],[54,1,54,2],[30,1,30,2],[29,1,29,2],[28,1,28,2],[39,1,39,2],[38,1,38,2],[37,1,37,2],[36,1,36,2],[35,1,35,2]]}
[]
[]
[null,"FORM R6: DISCOUNT RATES"]
[]
[]
[]
[null,"NAME OF REINSURER",null,{"$f":"Specifications!$C$5","v":"ABC Ltd"}]
[null,"YEAR ENDED",null,{"$f":"Specifications!$C$13","v":"2024-12-31"}]
[]
[]
[]
[]
[null,"Description ",null,"Life Assurance","Pension","Permanent Health Insurance","Linked Long term Insurance","Structured Investment-Linked Insurance Business","Others"]
[null,null,null,null,null,null,null,"Structured Investment-Linked Insurance Business"]
[null,null,null,"%","%","%","%","%","%"]
[]
[null,"LIABILITY FOR INCURRED CLAIMS"]
[]
[null,"Insurance contract issued"]
[null,"   Current Yr +1"]
[null,"   Current Yr +2"]
[null,"   Current Yr +3"]
[null,"   Current Yr +4"]
[null,"   Current Yr +5"]
[null,"   Current > 5yr - Please specify the term"]
[]
[null,"Reinsurance contract issued"]
[null,"   Current Yr +1"]
[null,"   Current Yr +2"]
[null,"   Current Yr +3"]
[null,"   Current Yr +4"]
[null,"   Current Yr +5"]
[null,"   Current > 5yr - Please specify the term"]
[]
[null,"Reinsurance contract held"]
[null,"   Current Yr +1"]
[null,"   Current Yr +2"]
[null,"   Current Yr +3"]
[null,"   Current Yr +4"]
[null,"   Current Yr +5"]
[null,"   Current > 5yr - Please specify the term"]
[]
[]
[null,"LIABILITY FOR REMAINING COVERAGE - GMM"]
[]
[null,"Insurance contract issued"]
[null,"   Current Yr +1"]
[null,"   Current Yr +2"]
[null,"   Current Yr +3"]
[null,"   Current Yr +4"]
[null,"   Current Yr +5"]
[null,"   Current > 5yr - Please specify the term"]
[]
[null,"Reinsurance contract issued"]
[null,"   Current Yr +1"]
[null,"   Current Yr +2"]
[null,"   Current Yr +3"]
[null,"   Current Yr +4"]
[null,"   Current Yr +5"]
[null,"   Current > 5yr - Please specify the term"]
[]
[null,"Reinsurance contract held"]
[null,"   Current Yr +1"]
[null,"   Current Yr +2"]
[null,"   Current Yr +3"]
[null,"   Current Yr +4"]
[null,"   Current Yr +5"]
[null,"   Current > 5yr - Please specify the term"]

{"sheet":"R7","index":90,"n_rows":42,"n_cols":15,"rows_kept":42,"cut":false,"hidden":false,"merged":[[34,1,35,1],[34,2,35,2],[34,3,35,3],[34,4,35,4],[22,2,22,13],[22,14,24,14],[23,1,24,1],[23,2,23,7],[23,8,23,13],[6,2,6,3],[12,8,12,13],[7,2,7,3],[2,1,2,14],[11,2,11,13],[11,14,13,14],[12,1,13,1],[12,2,12,7]]}
[]
[]
[null,"FORM R7: ANALYSIS OF AMOUNTS LIFE INSURANCE EFFECTED AND IN FORCE"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[null,"NUMBER OF POLICIES WRITTEN"]
[]
[null,null,"Non- Participating",null,null,null,null,null,null,null,null,null,null,null,"Total"]
[null,null,"Individual",null,null,null,null,null,"Group"]
[null,null,"Life Assurance","Permanent Health Insurance","Linked Long Term Insurance","Structured Investment- Linked Insurance","Annuity and Pension","Others","Life Assurance","Permanent Health Insurance","Linked Long Term Insurance","Structured Investment- Linked Insurance","Annuity and Pension","Others"]
[null,"New Business"]
[null,"Insurance Contracts",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C16:N16)","v":0}]
[null,"Reinsurance Contracts Held",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C17:N17)","v":0}]
[null,"In Force"]
[null,"Insurance Contracts",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C19:N19)","v":0}]
[null,"Reinsurance Contracts Held",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C20:N20)","v":0}]
[]
[]
[null,null,"Participating",null,null,null,null,null,null,null,null,null,null,null,"Total"]
[null,null,"Individual",null,null,null,null,null,"Group"]
[null,null,"Life Assurance","Permanent Health Insurance","Linked Long Term Insurance","Structured Investment- Linked Insurance","Annuity and Pension","Others","Life Assurance","Permanent Health Insurance","Linked Long Term Insurance","Structured Investment- Linked Insurance","Annuity and Pension","Others"]
[null,"New Business"]
[null,"Insurance Contracts",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C27:N27)","v":0}]
[null,"Reinsurance Contracts Held",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C28:N28)","v":0}]
[null,"In Force"]
[null,"Insurance Contracts",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C30:N30)","v":0}]
[null,"Reinsurance Contracts Held",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C31:N31)","v":0}]
[]
[]
[]
[null,null,"Total Participating","Total Non-Participating","Total "]
[]
[null,"New Business"]
[null,"Insurance Contracts",{"$f":"O27","v":0},{"$f":"O16","v":0},{"$f":"C38+D38","v":0}]
[null,"Reinsurance Contracts Held",{"$f":"O28","v":0},{"$f":"O17","v":0},{"$f":"C39+D39","v":0}]
[null,"In Force"]
[null,"Insurance Contracts",{"$f":"O30","v":0},{"$f":"O19","v":0},{"$f":"C41+D41","v":0}]
[null,"Reinsurance Contracts Held",{"$f":"O31","v":0},{"$f":"O20","v":0},{"$f":"C42+D42","v":0}]

{"sheet":"R8","index":91,"n_rows":59,"n_cols":11,"rows_kept":59,"cut":false,"hidden":false,"merged":[[2,1,2,10],[10,1,11,1],[10,2,11,2],[10,3,11,3],[10,4,11,4],[10,5,11,5],[10,6,11,6],[10,7,11,7],[10,8,11,8],[6,2,6,3],[7,2,7,3],[10,9,11,9],[10,10,11,10]]}
[]
[]
[null,"FORM R8: REMAINING CONCTRACTUAL SERVICE MARGIN FROM INSURANCE CONTRACTS ESTIMATED AT THE END OF THE YEAR"]
[]
[]
[]
[null,"NAME OF REINSURER",{"$f":"Specifications!C5","v":"ABC Ltd"}]
[null,"YEAR ENDED",{"$f":"Specifications!C13","v":"2024-12-31"}]
[]
[]
[null,null,"1 Year or less"," 1 -2 Years","2-3 Years","3-4 Years","4-5 Years","5-10 Years","10 - 20 Years","More than 20 Years","Total"]
[]
[null,null,{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."},{"$f":"Specifications!$C$14","v":"Rs."}]
[null,"CURRENT YEAR"]
[null,"Insurance Contracts",null,null,null,null,null,null,null,null,{"$f":"SUM(C15:J15)","v":0}]
[null,"Total Insurance Contracts",{"$f":"C15","v":0},0,0,0,0,0,0,0,{"$f":"SUM(C16:J16)","v":0}]
[]
[null,"Total Reinsurance Contract Held",null,null,null,null,null,null,null,null,{"$f":"SUM(C18:J18)","v":0}]
[]
[null,"NON-PARTICIPATING"]
[null,"Individual ",null,null,null,null,null,null,null,null,{"$f":"SUM(C21:J21)","v":0}]
[null,"Life Assurance",null,null,null,null,null,null,null,null,0]
[null,"Permanent Health Insurance",null,null,null,null,null,null,null,null,0]
[null,"Linked Long Term Insurance",null,null,null,null,null,null,null,null,0]
[null,"Structured Investment- Linked Insurance",null,null,null,null,null,null,null,null,0]
[null,"Annuity and Pension",null,null,null,null,null,null,null,null,0]
[null,"Others",null,null,null,null,null,null,null,null,0]
[]
[null,"Group "]
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