Notice of the Authority on Filing Annual Return and Other Documents for Damage (P&C) Insurers – Fiscal Year Ending October 31, 2018

Notice of the Authority relating to filing of annual return and other documents for the fiscal year ending October 31, 2018 – 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”). All required or requested documents and information must be filed electronically via the AMF E-Services. See the Appendices attached to this Notice concerning specific AMF requirements for the filing of documents for the fiscal year ending October 31, 2018. A complete set of 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 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) 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 gives instructions such as the appropriate file naming convention. To consult this guide, access the AMF website at :
https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ Please note that the E-Services 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. October 25, 2018

APPENDIX
Unstructured
Return Code File Format Due date
1. P&C Annual Return.

• Excel December 31, 2018
  2. P&C Annual Return, duly signed.
  The pdf file must be complete, in printable format, and conform with the version kept on file at the insurer's premises.
  3. Independent auditor's report on the Minimum Capital Test (MCT), duly signed.
• pdf January 31, 2019
  4. Attestation of Compliance of Versions - Annual Return, duly signed.
  https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ (Forms and instructions) 5. Copy of major letters of credit and confirmations from trustees of deposits held for the account of the insurer reported on page 70.60 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, 2018.” (if applicable) 180 pdf December 31, 2018
  6. Business Plan for the year 2019. The Business Plan should include a forecast of the Balance Sheet
  and the Income Statement and the Minimum Capital Test. (MCT) 190 pdf December 31, 2018
  7. Audited financial statements presented to shareholders or members, duly signed.
  ("Official" version) 200 Searchable pdf file December 31, 2018
  8. Annual report prepared for shareholders or members as soon as possible. (if applicable)
  200 pdf
  9. Non-consolidated financial statement of the insurer, subsidiaries, affiliates and joint ventures in which
  the insurer has an ownership interest. (if applicable) 300 pdf December 31, 2018
  10. Appointed actuary’s report on policy liabilities, including certificate, duly signed.
  400 Searchable pdf file December 31, 2018
  11. Data from the Unpaid Claims and Loss Ratio Exhibits.
  https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/
  12. Peer review - Appointed actuary's report.
  440 pdf Note 1
  13. Dynamic Capital Adequacy Testing - DCAT, duly signed.
  (The updated instructions will be available on the AMF Website.) https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/
  14. Excel File containing certain DCAT data.
  (The Excel file will be available on the AMF website.) https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/
  15. Peer review - DCAT. (if applicable)
  520 pdf Note 1
  16. Reinsurance coverage notes relating to all reinsurance treaties or arrangements effective
  in 2019. (if applicable) 590 pdf December 31, 2018
  17. Earthquake Exposure Data Form.
  (This form must be completed regardless of whether the company has earthquake exposure or not.) https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/
  18. Ethics committee report.
  760 pdf December 31, 2018
  December 31, 2018
  QUEBEC
• pdf December 31, 2018
  DAMAGE INSURERS
  LICENSED IN QUEBEC
  DOCUMENTS REQUIRED FOR FISCAL YEAR ENDING OCTOBER 31, 2018 500 Searchable pdf file October 31, 2019 Note 1 : 30 days after transmission to the Audit Committee. 510 Excel October 31, 2019 740 Excel April 15, 2019 110 pdf December 31, 2018
• Excel

APPENDIX
Unstructured
Return Code File Format Due date

1. P&C Annual Return.

• Excel December 31, 2018

2. P&C Annual Return, duly signed.
   The pdf file must be complete, in printable format, and conform with the version kept on file at the insurer's premises.
3. Independent auditor's report on the Minimum Capital Test (MCT), duly signed.

• pdf January 31, 2019

4. Attestation of Compliance of Versions- Annual Return, duly signed.
   https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ (Forms and instructions)
5. Copy of major letters of credit and confirmations from trustees of deposits held for the account of the
   insurer reported on page 70.60 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, 2018.” (if applicable). 180 pdf December 31, 2018
6. Business Plan for the year 2019. The Business Plan should include a forecast of the Balance Sheet,
   the Income Statement and the Minimum Capital Test (MCT). 190 pdf December 31, 2018
7. Audited consolidated financial statements presented to shareholders or members, duly signed
   ("Official" version). 200 Searchable pdf file December 31, 2018
8. Annual report prepared for shareholders or members (if applicable), as soon as possible.
   200 pdf
9. Non-consolidated financial statement of the insurer, subsidiaries, affiliates and joint ventures in which
   the insurer has an ownership interest. (if applicable) 300 pdf December 31, 2018
10. Appointed actuary’s report on policy liabilities, including certificate, duly signed.
    400 Searchable pdf file December 31, 2018
11. Data from the Unpaid Claims and Loss Ratio Exhibits.
    https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/
12. Peer review - Appointed actuary's report.
    440 pdf Note 1
13. Dynamic Capital Adequacy Testing - DCAT, duly signed.
    500 Searchable pdf file October 31, 2019
14. 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/disclosures/pc-insurance/
15. Peer review - DCAT.
    520 pdf Note 1
16. Earthquake Exposure Data Form.
    (This form must be completed regardless of whether the company has earthquake exposure or not.) May 31, 2019 510 Excel October 31, 2019 December 31, 2018 December 31, 2018 December 31, 2018 DAMAGE INSURERS LICENSED IN QUEBEC DOCUMENTS REQUIRED FOR FISCAL YEAR ENDING OCTOBER 31, 2018 Note 1 : 30 days after transmission to the Audit Committee. FEDERAL

• pdf
  110 pdf
• Excel
  740 Excel