Notice on Filing of Annual Returns and Documents for P&C Insurers in Québec – Fiscal Year Ending October 31, 2013

Notice of the Autorité relating to filing of annual returns and other documents for the fiscal year ending October 31, 2013 – Damage (“P&C”) insurers licensed in Québec 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 Appendix 1 attached to this Notice concerning specific AMF requirements for the filing of documents for the fiscal year ending October 31, 2013. 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 An Act respecting insurance)2 (the “sanctions framework”) is posted on the AMF website at:
http://www.lautorite.qc.ca/en/right-practice-pro.html.

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 (the “guide of specific requirements”) contains instructions from the Direction principale de la surveillance des assureurs (AMF Main Supervision of Insurers Section), such as the appropriate file naming convention. Please note that the guide of specific requirements does not list the required or requested documents and information and the dates by which they are to be filed. The guide of specific requirements is available on the AMF website at: 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. October 24, 2013

DOCUMENTS TO BE FILED BY P&C INSURERS
LICENSED IN QUÉBEC
FOR FISCAL YEAR ENDING OCTOBER 31, 2013
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)
• 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 (page 20,70)
• Duly signed Actuary's Certificate of Opinion (page 20,80)
• Duly signed Certification by director's (page 99,10)
• Duly signed Auditor's report on MCT

2. P&C-1 Annual Return.
   Hyperlink to instructions and updated form:
   http://www.lautorite.qc.ca/en/financial-returns-pro.html
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 October 31, 2013.” (if applicable). 180 pdf December 31, 2013
5. Business Plan for the year 2014. The Business Plan should include a forecast of the Balance
   Sheet, the Income Statement and the Minimum Capital Test (MCT). 190 pdf December 31, 2013
6. Audited consolidated financial statements presented to shareholders or members with the
   auditor’s report, duly signed ("Official" version). 200 pdf December 31, 2013
7. Annual report prepared for shareholders or members (if applicable), as soon as possible. 200 pdf
8. 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, 2013
9. Appointed actuary’s report on policy liabilities, including certificate, duly signed. 400 Searchable
   pdf file December 31, 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 October 31, 2014
13. Excel File related to 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 740 Excel or pdf April 15, 2014 Note 1 : 30 days after transmission to the Audit Committee or the Chief Representative in Canada. FEDERAL

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