77Company’s financial statements to be prima facie evidence of value of its assets

#### 77 Company’s financial statements to be prima facie evidence of value of its assets (1) This section applies if: (a) a company authorised under the Insurance Act 1973 to carry on insurance business, or a company registered under section 21 of the Life Insurance Act 1995, had, under the Financial Sector (Collection of Data) Act 2001, given to APRA copies of financial statements for, or as at the end of, a particular accounting period; and (b) an amount is shown in those statements as the value of an asset of the company as at the end of the accounting period. (2) For the purposes of this Act, the financial statements are prima facie evidence of the value of the asset as at the end of the accounting period. (3) APRA may certify that a document is a copy of the financial statements. (4) This section applies to the certified copy as if it were the original.