Notice on Filing Annual Returns and Documents for Québec P&C Insurers for Fiscal Year Ending October 31, 2017

Notice of the Authority relating to filing of annual returns and other documents for the fiscal year ended October 31, 2017 – Damage (“P&C”) insurers licensed in Québec Under An Act respecting insurance, CQLR, c. A-32, (the “Act”), every insurer is required to file with the Autorité des marchés financiers (the “AMF” or the "Authority"), in such form as the AMF may determine and within the prescribed time period, the documents and information required under the Act or requested by the AMF pursuant to specific provisions of the Act (the “required or requested documents and information”). In order to modernize its TI systems and maintain secure on-line business solutions for insurers, the AMF has replaced the File Transfer Service (FTS) with the AMF E-Services (SEL). Therefore, for any statutory disclosure required for a fiscal year ended October 31, 2017, electronic filing through the AMF E-Services is mandatory for all documents and information required or requested. See the Appendix attached to this Notice concerning specific AMF requirements for the filing of documents for the fiscal year ended October 31, 2017. A complete set of « paper » copies of the signed documents must be kept at the insurer’s premises so that they are available for examination by the AMF, if necessary. Administrative monetary sanctions We remind you that each insurer is responsible for ensuring that the AMF receives, within the prescribed time periods, all required or requested documents and information in all forms as required. Under section 405.1 of the Act, the AMF may impose an administrative sanction where any of the documents referred to in the Appendix are filed late or are not filed. The Notice of the Autorité des marchés financiers related to administrative monetary sanctions imposed for late filing of information or documents (sections 405.1 and following of the Act) (the “sanctions framework”) is posted on the AMF website at: https://lautorite.qc.ca/en/professionals/insurers/ Electronic submission of financial returns and other documents The E-Services Disclosure Guide (« Insurers ») explains the procedure for submitting financial returns and other documents via the AMF E-Services and instructions such as the appropriate file naming convention. To consult this guide, access the AMF website at https://lautorite.qc.ca/en/professionals/insurers/ Please note that the Disclosure Guide (« Insurers ») does not list the required or requested documents and information and the dates by which they are to be filed. Further information Further information is available by sending an e-mail to info-divulgations@lautorite.qc.ca. November 16, 2017

APPENDIX Unstructured Return Code File Format Due date

1. P&C Annual Return. Hyperlink to instructions and updated form: https://lautorite.qc.ca/en/professionals/insurers/
2. P&C Annual Return, duly signed. The pdf file must be complete, in printable format, and conform with the "paper" v ersion kept on file at the insurer's premises. It must include, among others, the following documents:

• Annual corporate information (pages 10.10 to 10.17)
• Corporate organization chart (page 10.30)
• Statement of cash flows (page 20.52)
• Notes to the financial statements (page 20.60)
• Duly signed independent auditor’s report to primary regulator covering pages 20.10 through 20.60 (page 20.70)
• Duly signed Actuary's Certificate of Opinion (page 20.80)
• Duly signed Certification by President/Chief Executive Officer (page 99.10)
• Duly signed Affidavit verifying Annual Return (page 99.20)

3. Independent auditor's report on the Minimum Capital Test (MCT), duly signed.
4. Attestation of Compliance of Versions (P&C), duly signed. https://lautorite.qc.ca/en/professionals/insurers/
5. Classes of insurance, duly signed (Regulation under the Act respecting insurance). 120 pdf December 31, 2017
6. Copy of major letters of credit and confirmations from trustees of deposits held for the account of the insurer reported on page 70.38 of the annual return. These confirmations must include the following or similar wording: “We confirm that we are holding deposits on behalf of (name of insurer) in the amount of $____ for the account of (name of reinsurer) as at October 31, 2017.” (if applicable). 180 pdf December 31, 2017
7. Business Plan for the year 2018. The Business Plan should include a forecast of the Balance Sheet, the Income Statement and the Minimum Capital Test (MCT). 190 pdf December 31, 2017
8. Audited consolidated financial statements presented to shareholders or members with the independent auditor’s report, duly signed ("Official" version). 200 Searchable pdf file December 31, 2017
9. Annual report prepared for shareholders or members (if applicable), as soon as possible. 200 pdf
10. Financial statements of the insurer, and subsidiaries, affiliates and other consolidated entities in which the insurer has an ownership interest (if applicable). 300 pdf December 31, 2017
11. Appointed actuary’s report on policy liabilities, including certificate, duly signed. 400 Searchable pdf file December 31, 2017
12. Data from the Unpaid Claims and Loss Ratio Exhibits. https://lautorite.qc.ca/en/professionals/insurers/
13. Peer review - Appointed actuary's report. 440 pdf Note 1
14. Dynamic Capital Adequacy Testing - DCAT, duly signed. 500 Searchable pdf file October 31, 2018
15. Excel File related to certain DCAT data. (The Excel file that must be used will be available on the AMF website.) https://lautorite.qc.ca/en/professionals/insurers/
16. Peer review - DCAT. 520 pdf Note 1
17. Earthquake Exposure Data Form. (This form must be completed regardless of whether the company has earthquake exposure or not.) pdf January 31, 2018 May 31, 2018 510 Excel

• if available before December 31, 2017 you must include the report in the pdf version of the P&C Annual Return form.

December 31, 2017 Excel October 31, 2018 DOCUMENTS TO BE FILED BY P&C INSURERS LICENSED IN QUEBEC FOR FISCAL YEAR ENDING OCTOBER 31, 2017 Note 1 : 30 days after transmission to the Audit Committee or the Chief Representativ e in Canada. FEDERAL

• pdf December 31, 2017 110 pdf December 31, 2017
• Excel December 31, 2017

740 Excel