79Company’s financial statements to be prima facie evidence of its unearned premiums provision and its outstanding claims provision

#### 79 Company’s financial statements to be prima facie evidence of its unearned premiums provision and its outstanding claims provision (1) This section applies if: (a) a company authorised under the Insurance Act 1973 to carry on insurance business 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) either: (i) an amount is shown in those statements as the company’s unearned premiums provision as at the end of the accounting period; or (ii) an amount is shown in those statements as the company’s outstanding claims provision as at the end of the accounting period. (2) For the purposes of this Act, the financial statements are prima facie evidence of: (a) if subparagraph (1)(b)(i) applies—the company’s unearned premiums provision as at the end of the accounting period; or (b) if subparagraph (1)(b)(ii) applies—the company’s outstanding claims provision 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.