According to the Insurance Act where the amalgamation or

Solution

 Section 37 Statements required after amalgamation and transfer- 6[(c) where the amalgamation or transfer has not been made in accordance with a scheme approved by the Authority under section 36-- (i) balance-sheets in respect of the insurance business of each of the insurers concerned in such amalgamation or transfer, prepared in the Form set forth in Part II of the First Schedule and in accordance with the regulations contained in Part I of that Schedule, and (ii) certified copies of any other reports on which the scheme of amalgamation or transfer was founded