https://www.taxtmi.com/acts?id=55578 Policyholders' Fund comprises estimated outstanding-claims liabilities, including IBNR, IBNER, unexpired-risk, premium-deficiency and catastrophe reserves, and other liabilities net of other assets. Shareholders' Funds comprise share capital and eligible reserves and surplus, after accumulated losses and unwritten miscellaneous expenditure, excluding revaluation reserve and fair-value change account. An unincorporated office substitutes assigned capital for share capital. Accounting year follows the parent entity for an unincorporated office and ends on 31 March for an incorporated office. en-us Mon, 21 Sep 2026 13:21:40 +0530 Mon, 21 Sep 2026 14:10:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=55578 Policyholders' Fund comprises estimated outstanding-claims liabilities, including IBNR, IBNER, unexpired-risk, premium-deficiency and catastrophe reserves, and other liabilities net of other assets. Shareholders' Funds comprise share capital and eligible reserves and surplus, after accumulated losses and unwritten miscellaneous expenditure, excluding revaluation reserve and fair-value change account. An unincorporated office substitutes assigned capital for share capital. Accounting year follows the parent entity for an unincorporated office and ends on 31 March for an incorporated office. Act-Rules Indian Laws Mon, 21 Sep 2026 13:21:40 +0530 https://www.taxtmi.com/acts?id=55578