Appendix 4 - Actuarial Expert Certification Decision and Regulatory Forms for 2024 — CBJ — JO

CENTRAL BANK OF JORDAN
البنك المركزي الأردني

Appendix No. (4)

Responsibility of each of the insurance company, the external auditor, and the actuarial expert regarding the correctness and accuracy of the data contained in the forms shown in the table below:

Form Name	External Auditor	Actuarial Expert	Company
General Insurance
Assets/Liabilities of Insurance Contracts - Beginning of Period	√	√	√
Assets/Liabilities of Insurance Contracts - End of Period	√	√	√
Discount Rates for Cash Flows	√	√	√
Expense Allocation according to Insurance Portfolios	√	√	√
Expense Allocation according to Nature			√
Non-financial Risk Adjustments for Insurance Contract Liabilities against Incurred Claims	√	√	√
Non-financial Risk Adjustments for Reinsurance Contract Assets against Incurred Claims	√	√	√
Loss Component	√	√	√
Loss Recovery Component for Reinsurance Contracts	√	√	√
RESERVING SEGMENT - Vehicles - Mandatory	√	√	√
RESERVING SEGMENT - Vehicles - Comprehensive	√	√	√
RESERVING SEGMENT - Vehicles - Buses and Border Centers	√	√	√
RESERVING SEGMENT - Marine	√	√	√
RESERVING SEGMENT - Liability	√	√	√
RESERVING SEGMENT - Personal Accident	√	√	√
RESERVING SEGMENT - Medical	√	√	√
RESERVING SEGMENT - Aviation	√	√	√
RESERVING SEGMENT - Engineering	√	√	√
RESERVING SEGMENT - Fire	√	√	√
RESERVING SEGMENT - Credit	√	√	√
RESERVING SEGMENT - Other	√	√	√
Life Insurance
Assets/Liabilities of Insurance Contracts - Beginning of Period	√	√	√
Assets/Liabilities of Insurance Contracts - End of Period	√	√	√
Discount Rates (Non-variable) for Cash Flows	√	√	√
Discount Rates (Variable) for Cash Flows	√	√	√
Expense Allocation according to Insurance Portfolios	√	√	√
Expense Allocation according to Nature			√
Non-financial Risk Adjustments for Insurance Contract Liabilities against Incurred Claims	√	√	√
Non-financial Risk Adjustments for Insurance Contract Liabilities against Remaining Coverage	√	√	√

CENTRAL BANK OF JORDAN
البنك المركزي الأردني

Form Name	External Auditor	Actuarial Expert	Company
Non-financial Risk Adjustments for Reinsurance Contract Assets against Incurred Claims	√	√	√
Non-financial Risk Adjustments for Reinsurance Contract Assets against Remaining Coverage	√	√	√
Statistical Data Patterns - Life Insurance	√	√	√
RESERVING SEGMENT - Group Life Insurance	√	√	√
RESERVING SEGMENT - Borrowers' Life Insurance	√	√	√
Investment Return			√
Investment-linked Documents			√
IFRS No. (9)
Receivables from Reinsurers	√		√
Recoveries and Scraps at End of Period by Insurance Branch	√	√	√
Recoveries and Scraps at End of Period Distributed among Insurance Companies	√	√	√
Notes
Note 100 - Insurance Contracts according to Premium Allocation Method	√	√	√
Note 100 - Insurance Contracts according to General Method and Variable Cost Method	√	√	√
Note 100 - Reinsurance Contracts according to Premium Allocation Method	√	√	√
Note 100 - Reinsurance Contracts according to General Method and Variable Cost Method	√	√	√
Note 101 - Insurance Contracts	√	√	√
Note 101 - Reinsurance Contracts	√	√	√
Financial Statements
Statement of Financial Position	√		√
Statement of Profit or Loss and Other Comprehensive Income	√	√	√
Statement of Financial Position - Takaful	√		√
Statement of Profit or Loss and Other Comprehensive Income - Takaful	√	√	√
Impact of Applying IFRS No. (17) on Profit or Loss	√	√	√
Statement of Changes in Equity	√		√
Statement of Changes in Equity - Takaful	√		√
Agency and Mudaraba	√		√
Changes in Liabilities	√		√

Form (09/01/1/1)