AMF Notice on Filing Annual Returns and Supporting Documents for Québec P&C Insurers for Fiscal Year Ending December 31, 2012

Notice of the Autorité des marchés financiers relating to filing of annual returns and other documents for the fiscal year ending December 31, 2012 – Damage (“P&C”) insurers licenced in Québec, federations of mutual insurance associations and guarantee funds. Under An Act respecting insurance, R.S.Q., 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”). All required or requested documents and information must be filed electronically via the AMF website using the File Transfer Service (“FTS”)1 . See Appendices 1 and 2 attached to this Notice concerning specific AMF requirements. 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 Under section 405.1 of the Act, the AMF may impose an administrative sanction where any of the documents referred to in the Appendices 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 ) 2 (the “sanctions framework”) is posted on the AMF website at: http://www.lautorite.qc.ca/en/right-practice-pro.html. 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.

1 Decision no. 2012-PDG-0106 (in French only) dated June 5, 2012 and published in the AMF Bulletin of June 7, 2012, vol. 9, no. 23, section 5.6. 2 Update published in the AMF Bulletin (in French only) dated June 7, 2012, vol. 9, no. 23, section 5.1.

Electronic submission of financial returns and other documents The File Transfer Service (FTS) User Guide explains the procedure for submitting data via the AMF website. To consult this guide, access the FTS and click on Help. The Guide – Specific File Transfer Service (FTS) Requirements outlines the specific requirements of the Direction principale de la surveillance des assureurs (AMF Main Supervision of Insurers Section), including file names to be used. You can access the revised version of this Guide in using the following link:
http://www.lautorite.qc.ca/en/financial-returns-pro.html.
Further information
Further information is available by sending an e-mail to: info-divulgations@lautorite.qc.ca. December 20, 2012

DOCUMENTS TO BE FILED BY P&C INSURERS
LICENCED IN QUÉBEC
FOR FISCAL YEAR ENDING DECEMBER 31, 2012
Unstructured
Return Code File Format Due date

1. P&C-1 Annual Return, duly signed.
   The pdf file must be complete, in printable format, and conform with the "paper" version kept on file at the insurer's premises. It must include, among others, the following documents:

• Annual corporate information (pages 10,16 and 10,17) (new)
• Corporate organization chart (page 10,30)
• Statement of cash flows (page 20,52)
• Notes to the financial statements (page 20,60)
• Duly signed Auditor's report to AMF (page 20,70)
• Duly signed Appointed actuary's report (page 20,80)
• Duly signed Certification by director's (page 99,10)

2. P&C-1 Annual Return.
   Hyperlink to instructions and updated form:
   http://www.osfi-bsif.gc.ca/osfi/index_e.aspx?ArticleID=641
3. Attestation of Compliance of Versions (P&C-1), duly signed.
   http://www.lautorite.qc.ca/en/financial-returns-pro.html
4. 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 December 31, 2012” (if applicable). 180 pdf February 28, 2013
5. Audited financial statements presented to shareholders or members, duly signed,
   ("Official" version). 200 Searchable pdf file
   February 28,
   2013 (new)
6. Annual report prepared for shareholders or members as soon as possible (if applicable).
   200 pdf
7. Non-consolidated financial statement of the insurer, and subsidiaries, affiliates and joint
   ventures in which the insurer has an ownership interest (if applicable). 300 Searchable pdf file February 28, 2013
8. Appointed actuary’s report on policy liabilities, including certificate, duly signed.
   400 Searchable pdf file
   February 28,
   2013
9. Data from the Unpaid Claims and Loss Ratio Exhibits.
   http://www.lautorite.qc.ca/en/policy-liabilities-report-pro.html
10. Peer review - Appointed actuary's report.
    440 pdf Note 1
11. Dynamic Capital Adequacy Testing - DCAT, duly signed.
    (The updated instructions are available on the AMF Website).
12. Excel File containing certain DCAT data.
    (The Excel file is available on the AMF website). http://www.lautorite.qc.ca/en/report-financial-condition-pro.html
13. Peer review - DCAT (if applicable).
    520 pdf Note 1
14. Reinsurance coverage notes relating to all reinsurance treaties or arrangements effective
    in 2013 (if applicable). 590 pdf February 28,
    2013
15. Earthquake Exhibits (Excel) or a pdf signed letter confirming no exposure in respect of
    earthquake. http://www.lautorite.qc.ca/en/earthquake-pro.html
16. Ethics committee report.
    760 pdf February 28,
    2013
    QUEBEC

• pdf February 28,
  2013
• ASCII February 28,
  2013
  Note 1 : 30 days after transmission to the Audit Committee.
  510 Excel May 31, 2013
  May 31, 2013 Searchable pdf file 500
  -
  APPENDIX 1
  740 Excel or pdf April 15, 2013
  110 pdf February 28,
  2013
  Excel
  ASCII
  February 28,
  2013

DOCUMENTS TO BE FILED BY P&C INSURERS
LICENCED IN QUÉBEC
FOR FISCAL YEAR ENDING DECEMBER 31, 2012 APPENDIX 1 Unstructured Return Code File Format Due date

1. P&C-1 Annual Return, duly signed.
   The pdf file must be complete, in printable format, and conform with the "paper" version kept on file at the insurer's premises. It must include, among others, the following documents:

• Annual corporate information (pages 10,16 and 10,17) (new)
• Corporate organization chart (page 10,30)
• Statement of cash flows (page 20,52)
• Notes to the financial statements (page 20,60)
• Duly signed Auditor's report to the regulator (page 20,70)
  Duly signed Appointed actuary's report (page 20,80)
• Duly signed Certification by director's (page 99,10)
• Duly signed Auditor's report on MCT (new)

2. P&C-1 Annual Return.
   Hyperlink to instructions and updated form:
   http://www.osfi-bsif.gc.ca/osfi/index_e.aspx?ArticleID=641
3. Attestation of Compliance of Versions (P&C-1), duly signed.
   http://www.lautorite.qc.ca/en/financial-returns-pro.html
4. 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 December 31, 2012” (if applicable). 180 pdf February 28, 2013
5. Business Plan for the year 2013. The Business Plan should include a forecast of the
   Balance Sheet, the Income Statement and the Minimum Capital Test (MCT). 190 pdf February 28, 2013
6. Audited financial statements presented to shareholders or members, duly signed,
   ("Official" version). 200 Searchable pdf file
   February 28,
   2013 (new)
7. Annual report prepared for shareholders or members as soon as possible (if applicable).
   200 pdf
8. Financial statements of the insurer, and subsidiaries, affiliates and joint ventures in which
   the insurer has an ownership interest (if applicable). 300 Searchable pdf file February 28, 2013
9. Appointed actuary’s report on policy liabilities, including certificate, duly signed.
   400 Searchable pdf file
   February 28,
   2013
10. Data from the Unpaid Claims and Loss Ratio Exhibits.
    http://www.lautorite.qc.ca/en/policy-liabilities-report-pro.html
11. Peer review - Appointed actuary's report.
    440 pdf Note 1
12. Dynamic Capital Adequacy Testing - DCAT, duly signed.
    500 Searchable pdf file
    December 31,
    2013
13. Excel File containing certain DCAT data.
    (The Excel file that must be used is available on the AMF website). http://www.lautorite.qc.ca/en/report-financial-condition-pro.html
14. Peer review - DCAT.
    520 pdf Note 1
15. Earthquake Exhibits (Excel) or a pdf signed letter confirming no exposure in respect of
    earthquake. http://www.lautorite.qc.ca/en/earthquake-pro.html Note 1 : 30 days after transmission to the Audit Committee. - Excel ASCII February 28, 2013

• ASCII February 28,
  2013
  110 pdf February 28,
  2013
  FEDERAL AND EXTRA-PROVINCIAL pdf February 28,
  2013
  740 Excel or pdf April 15, 2013
  510 Excel December 31,
  2013
  -

DOCUMENTS TO BE FILED BY P&C INSURERS
LICENCED IN QUÉBEC
FOR FISCAL YEAR ENDING DECEMBER 31, 2012 APPENDIX 1 Unstructured Return Code File Format Due date

1. P&C-2 Annual Return, duly signed.
   The Excel file must contain the duly signed certification by the chief agent in Canada (page 99.10) and the notes to the financial statements, draft version. Hyperlink to instructions and updated form:
   http://www.osfi-bsif.gc.ca/osfi/index_e.aspx?ArticleID=645
2. P&C-2 Annual Return, duly signed.
   The pdf file must be complete, in printable format, and conform with the "paper" version kept on file at the insurer's premises. It must include, among others, the following documents:

• Annual corporate information (page 10.16) (new)
• Corporate organization chart (page 10.30)
• Statement of cash flows (page 20.52)
• Notes to the financial statements (page 20.60)
• Duly signed Auditor's report to the regulator (page 20.70)
• Duly signed Appointed actuary's report (page 20.80)
• Duly signed Certification by the chief agent in Canada (page 99.10)
• Duly signed Certification by the president/chief executive officer (page 99.15)
• Duly signed Auditor's report on BAAT (new)

3. Attestation of Compliance of Versions (P&C-2), duly signed.
   http://www.lautorite.qc.ca/en/financial-returns-pro.html
4. Copy of major letters of credit and confirmations from trustees of deposits held for the
   account of the insurer reported on page 70.39 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 December 31, 2012” (if applicable). 180 pdf February 28, 2013
5. Business Plan for the year 2013. The Business Plan should include a forecast of the
   Balance Sheet, the Income Statement and the Branch Adequacy of Assets Test (BAAT). 190 pdf February 28, 2013
6. Audited financial statements of the insurer licensed in Quebec, duly signed,
   ("Official" version) (Worldwide). 200 Searchable pdf file May 31, 2013
7. Annual report prepared for shareholders or members (if applicable).
   200 pdf May 31, 2013
8. Appointed actuary’s report on policy liabilities, including certificate, duly signed.
   400 Searchable pdf file
   February 28,
   2013
9. Data from the Unpaid Claims and Loss Ratio Exhibits.
   http://www.lautorite.qc.ca/en/policy-liabilities-report-pro.html
10. Peer review - Appointed actuary's report.
    440 pdf Note 1
11. Dynamic Capital Adequacy Testing - DCAT, duly signed.
    500 Searchable pdf file
    December 31,
    2013
12. Excel File containing certain DCAT data.
    (The Excel file that must be used is available on the AMF website). http://www.lautorite.qc.ca/en/report-financial-condition-pro.html
13. Peer review - DCAT.
    520 pdf Note 1
14. Earthquake Exhibits (Excel) or a pdf signed letter confirming no exposure in respect of
    earthquake. http://www.lautorite.qc.ca/en/earthquake-pro.html

• pdf May 31, 2013
  (new)
  -
  Excel
  ASCII
  February 28,
  2013
  FOREIGN
  Note 1 : 30 days after transmission to the Audit Committee or the Chief Representative in Canada. 110 pdf May 31, 2013 (new)
• ASCII February 28,
  2013
  510 Excel December 31,
  2013
  740 Excel or pdf April 15, 2013

DOCUMENTS TO BE FILED BY P&C REINSURERS
LICENCED IN QUÉBEC
FOR FISCAL YEAR ENDING DECEMBER 31, 2012
Unstructured
Return Code File Format Due date

1. P&C-1 Annual Return, duly signed.
   The pdf file must be complete, in printable format, and conform with the "paper" version kept on file at the insurer's premises. It must include, among others, the following documents:

• Annual corporate information (pages 10,16 and 10,17) (new)
• Corporate organization chart (page 10,30)
• Statement of cash flows (page 20,52)
• Notes to the financial statements (page 20,60)
• Duly signed Auditor's report to AMF (page 20,70)
• Duly signed Appointed actuary's report (page 20,80)
• Duly signed Certification by director's (page 99,10)

2. P&C-1 Annual Return.
   Hyperlink to instructions and updated form:
   http://www.osfi-bsif.gc.ca/osfi/index_e.aspx?ArticleID=641
3. Attestation of Compliance of Versions (P&C-1), duly signed.
   http://www.lautorite.qc.ca/en/financial-returns-pro.html
4. 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 December 31, 2012” (if applicable). 180 pdf March 14, 2013
5. Audited financial statements presented to shareholders or members, duly signed,
   ("Official" version). 200 Searchable pdf file
   March 14,
   2013 (new)
6. Annual report prepared for shareholders or members as soon as possible (if applicable).
   200 pdf
7. Non-consolidated financial statement of the insurer, and subsidiaries, affiliates and joint
   ventures in which the insurer has an ownership interest (if applicable). 300 Searchable pdf file March 14, 2013
8. Appointed actuary’s report on policy liabilities, including certificate, duly signed.
   400 Searchable pdf file
   March 14,
   2013
9. Data from the Unpaid Claims and Loss Ratio Exhibits.
   http://www.lautorite.qc.ca/en/policy-liabilities-report-pro.html
10. Peer review - Appointed actuary's report.
    440 pdf Note 1
11. Dynamic Capital Adequacy Testing - DCAT, duly signed.
    (The updated instructions are available on the AMF Website).
12. Excel File containing certain DCAT data.
    (The Excel file is available on the AMF website). http://www.lautorite.qc.ca/en/report-financial-condition-pro.html
13. Peer review - DCAT (if applicable)
    520 pdf Note 1
14. Reinsurance coverage notes relating to all reinsurance treaties or arrangements effective
    in 2013 (if applicable). 590 pdf March 14,
    2013
15. Earthquake Exhibits (Excel) or a pdf signed letter confirming no exposure in respect of
    earthquake. http://www.lautorite.qc.ca/en/earthquake-pro.html
16. Ethics committee report.
    760 pdf March 14,
    2013
    -
    Excel
    ASCII
    March 14,
    2013
    Note 1 : 30 days after transmission to the Audit Committee.
    510 Excel May 31, 2013
    500 May 31, 2013 Searchable pdf file
    QUEBEC

• pdf March 14,
  2013
  110 pdf March 14,
  2013
  APPENDIX 2
  740 Excel or pdf
  April 15,
  2013
• ASCII March 14,
  2013

DOCUMENTS TO BE FILED BY P&C REINSURERS
LICENCED IN QUÉBEC
FOR FISCAL YEAR ENDING DECEMBER 31, 2012 APPENDIX 2 Unstructured Return Code File Format Due date

1. P&C-1 Annual Return, duly signed.
   The pdf file must be complete, in printable format, and conform with the "paper" version kept on file at the insurer's premises. It must include, among others, the following documents:

• Annual corporate information (pages 10,16 and 10,17) (new)
• Corporate organization chart (page 10,30)
• Statement of cash flows (page 20,52)
• Notes to the financial statements (page 20,60)
• Duly signed Auditor's report to the regulator (page 20,70)
• Duly signed Appointed actuary's report (page 20,80)
• Duly signed Certification by director's (page 99,10)
• Duly signed Auditor's report on MCT (new)

2. P&C-1 Annual Return.
   Hyperlink to instructions and updated form:
   http://www.osfi-bsif.gc.ca/osfi/index_e.aspx?ArticleID=641
3. Attestation of Compliance of Versions (P&C-1), duly signed.
   http://www.lautorite.qc.ca/en/financial-returns-pro.html
4. 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 December 31, 2012” (if applicable). 180 pdf March 14, 2013
5. Business Plan for the year 2013. The Business Plan should include a forecast of the
   Balance Sheet, the Income Statement and the Minimum Capital Test (MCT). 190 pdf March 14, 2013
6. Audited financial statements presented to shareholders or members, duly signed,
   ("Official" version). 200 Searchable pdf file
   March 14,
   2013 (new)
7. Annual report prepared for shareholders or members, duly signed as soon as possible,
   (if applicable). 200 pdf
8. Financial statements of the insurer, and subsidiaries, affiliates and joint ventures in which
   the insurer has an ownership interest (if applicable). 300 Searchable pdf file March 14, 2013
9. Appointed actuary’s report on policy liabilities, including certificate, duly signed.
   400 Searchable pdf file
   March 14,
   2013
10. Data from the Unpaid Claims and Loss Ratio Exhibits.
    http://www.lautorite.qc.ca/en/policy-liabilities-report-pro.html
11. Peer review - Appointed actuary's report.
    440 pdf Note 1
12. Dynamic Capital Adequacy Testing - DCAT, duly signed.
    500 Searchable pdf file
    December
    31, 2013
13. Excel File containing certain DCAT data.
    (The Excel file that must be used is available on the AMF website). http://www.lautorite.qc.ca/en/report-financial-condition-pro.html
14. Peer review - DCAT.
    520 pdf Note 1
15. Earthquake Exhibits (Excel) or a pdf signed letter confirming no exposure in respect of
    earthquake. http://www.lautorite.qc.ca/en/earthquake-pro.html - Excel ASCII March 14, 2013 510 Excel December 31, 2013 FEDERAL AND EXTRA-PROVINCIAL - Note 1 : 30 days after transmission to the Audit Committee. April 15, 2013 740 Excel or pdf pdf 110 pdf March 14, 2013

• ASCII March 14,
  2013
  March 14,
  2013

DOCUMENTS TO BE FILED BY P&C REINSURERS
LICENCED IN QUÉBEC
FOR FISCAL YEAR ENDING DECEMBER 31, 2012 APPENDIX 2 Unstructured Return Code File Format Due date

1. P&C-2 Annual Return, duly signed.
   The Excel file must contain the duly signed certification by the chief agent in Canada (page 99.10) and the notes to the financial statements, draft version. Hyperlink to instructions and updated form:
   http://www.osfi-bsif.gc.ca/osfi/index_e.aspx?ArticleID=645
2. P&C-2 Annual Return, duly signed.
   The pdf file must be complete, in printable format, and conform with the "paper" version kept on file at the insurer's premises. It must include, among others, the following documents:

• Annual corporate information (page10.16) (new)
• Corporate organization chart (page 10.30)
• Statement of cash flows (page 20.52)
• Notes to the financial statements (page 20.60)
• Duly signed Auditor's report to the regulator (page 20.70)
• Duly signed Appointed actuary's report (page 20.80)
• Duly signed Certification by the chief agent in Canada (page 99.10)
• Duly signed Certification by the president/chief executive officer (page 99.15)
• Duly signed Auditor's report on BAAT (new)

3. Attestation of Compliance of Versions (P&C-2), duly signed.
   http://www.lautorite.qc.ca/en/financial-returns-pro.html
4. Copy of major letters of credit and confirmations from trustees of deposits held for the
   account of the insurer reported on page 70.39 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 December 31, 2012” (if applicable). 180 pdf March 14, 2013
5. Business Plan for the year 2013. The Business Plan should include a forecast of the
   Balance Sheet, the Income Statement and the Branch Adequacy of Assets Test (BAAT). 190 pdf March 14, 2013
6. Audited financial statements of the insurer licensed in Quebec, duly signed,
   ("Official" version) (Worldwide). 200 Searchable pdf file May 31, 2013
7. Annual report prepared for shareholders or members (if applicable).
   200 pdf May 31, 2013
8. Appointed actuary’s report on policy liabilities, including certificate, duly signed.
   400 Searchable pdf file
   March 14,
   2013
9. Data from the Unpaid Claims and Loss Ratio Exhibits.
   http://www.lautorite.qc.ca/en/policy-liabilities-report-pro.html
10. Peer review - Appointed actuary's report.
    440 pdf Note 1
11. Dynamic Capital Adequacy Testing - DCAT, duly signed.
    500 Searchable pdf file
    December
    31, 2013
12. Excel File containing certain DCAT data.
    (The Excel file that must be used is available on the AMF website). http://www.lautorite.qc.ca/en/report-financial-condition-pro.html
13. Peer review - DCAT.
    520 pdf Note 1
14. Earthquake Exhibits (Excel) or a pdf signed letter confirming no exposure in respect of
    earthquake. http://www.lautorite.qc.ca/en/earthquake-pro.html 510 Excel December 31, 2013

• pdf May 31, 2013
  (new)
  -
  Excell
  ASCII
  March 14,
  2013
  Note 1 : 30 days after transmission to the Audit Committee or the Chief Representative in Canada. FOREIGN 110 pdf May 31, 2013 (new) 740 Excel or pdf April 15, 2013
• ASCII March 14,
  2013