Section 4(3)(d) in The Insurance Regulatory And Development Authority (Actuarial Report And Abstract) Regulations, 2000
(d)Valuation Method .-A brief description of-(i)the methods adopted in the determination of mathematical reserves in respect of insurance products;(ii)the method by which age at entry, premium term, maturity date, valuation age, period from the valuation date to the maturity date, have been treated for the purpose of valuation;(iii)the method of allowing for-(I)incidence of premium income; and(II)premiums payable otherwise than annually;