Annexure-I. (Referred to in Para 1.2)

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Annexure-I (Referred to in Para 1.2) List of Regulations issued by the IRDA 1. IRDA (Actuarial Report and Abstract) Regulations, 2000 2. IRDA (Appointed Actuary) Regulations, 2000 3. IRDA (Assets, Liabilities and Solvency Margin of Insurance) Regulations, 2000 4. IRDA (General Insurance Reinsurance) Regulations, 2000 5. IRDA (Insurance Advertisements and Disclosure) Regulations, 2000 6. IRDA (Licensing of Insurance Agents) Regulations, 2000 7. IRDA(Registration of Indian Insurance Companies) Regulations, 2000 8. IRDA-Surveyors and Loss Assessors (Licensing, Professional Requirements and Code of Conduct) Regulations, 2000 9. IRDA (Investment)Regulations, 2001 10. IRDA (Re-insurance Advisory Committee )Regulations, 2001 11. IRDA (Third Party Administrators Health Services )Regulations, 2001 12. IRDA(Distribution of Surplus) Regulations, 2002 13. IRDA( Insurance Brokers ) Regulations, 2002 14. IRDA(Licensing of Corporate Agents ) Regulations, 2002 15. IRDA( Manner of Receipt of Premium ) Regulations, 2002 16. IRDA( Obligations of Insurers to Rural Social Sectors ) Regulations, 2002 17. IRDA(Preparation of financial statements and auditor's report of insurance Companies) Regulations, 2002 18. IRDA( Protection of Policyholders' Interests) Regulations, 2002 19. IRDA (Qualification of Actuary) Regulations, 2004 20. IRDA (Micro-Insurance) Regulations, 2005 59

Annexure-II (Referred to in Para 1.7) Units visited: New India Assurance Company Limited Zone Regional Office Divisional Office Jaipur Jaipur Kota Jodhpur DO II Jaipur DO II Jaipur DO I Jaipur DO III Kanpur Kanpur Haldwani Kanpur DO IV Kanpur DO II Allahabad DO I Mirzapur DO Mumbai IV Mumbai IV Tardeo 130500 Bandra 130200 Dadar 130600 N I Center 130800 Tardeo 130300 Pune Pune Ratnagiri 150200 Ahmedanagar DO 151300 Sangli DO II- 151100 Kolhapur 150400 Chinchwad - 151000 Guwahati Guwahati Bongaigaon Guwahati DO I Guwahati DO II Dibrugarh Silchar Patna Patna Ranchi DO I Jamshedpur Dhanbad Patna DO - II Bengaluru Bengaluru Bellary CDU V CDU XI Belgaum Mysore DO 2 Chennai Chennai Cuddalore Citibank DO Pondicherry Armenian St. Royapettah Branch Office Kota Bikaner Nehru place, Jaipur Dharma Heights, Jaipur Jaipur Tower, M.I. Road Branch Rudrapur Unnao Mall Road, Kanpur Pratapgarh Robertganj Kudal City Br Vita City Br 1 Baramati Ulubari Beltola Jorhat Aizawal Ranchi City BO Sakchi BO Dhanbad BO Hazaribagh BO Purnea BO Hospet Indra Nagar R.T. Nagar City Branch 1 Mercara Nellikuppam (DAB) Pondicherry Br 1 Triuvotriyur Royapettah (DAB) 60

Units visited: National Insurance Company Limited Zone Regional Office Divisional Office New Delhi I New Delhi I DO VI (Nehru Place) DO XXII (Karol Bagh) DO III (Asaf Ali Road) DO XV (K.G. Marg) DO XVI (New Friends Col.) Dehradun Dehradun Aligarh Moradabad Haridwar M. Nagar Dehradun Mumbai II Mumbai II Mumbai DO II Mumbai DO IX Mumbai DO X Mumbai DO XVI Mumbai DO XIX Ahmedabad Ahmedabad Gandhinagar Ahmedabad DO I Ahmedabad DO III Ahmedabad DO IV Ahmedabad VI Patna Patna Hazaribag Bhagalpur Patna DO I Patna DO II Guwahati Guwahati Bongaigaon Imphal Maligaon Guwahati DO I Tinsukia Hyderabad Hyderabad Vizag 2 Hyderabad IV Kukatpally Eluru Secunderabad 2 Coimbatore Coimbatore Madurai Namakkal Tanjore Salem I Coimbatore 2 Branch Office Nehru Place, New Delhi Bhandari House,AsafAli Rd. Asaf Ali Road, New Delhi DLF, Gurgaon Bulandshahar Gajraula Rishikesh Saharanpur Dehradun DAB 2 DAB 9 DAB 10 Nidasa Branch Balva Branch Ahmedabad Direct Branch 1 BO III Koderma Sasaram Dumka Biharshariff Patna BO 2 Dhubri Mangaodol Guwahati Dullajan Vizag DAB Osmangunj Kukatpally DAB Bhimavaram Secunderabad Br I Madurai BO 1 Kumbakonam Salem BO 1 Coimbatore City BO 1 61

Units visited: United India Insurance Company Limited Zone Regional Office Divisional Office Branch Office New Delhi II New Delhi II DO 16 (Kirti Nagar) DO 19 (Rohini) DO 10 (Faridabad) DO 15 (Laxminagar) DO 28 (Faridabad) Naraina Janakpuri DLF, Gurgaon Shahdara Lucknow Lucknow Lucknow DO 4 Allahabad Varnasi DO 2 Lucknow DO 1 Varnasi DO 1 Mumbai I Mumbai RO I Mumbai DO 7 Mumbai DO 9 Mumbai DO 10 Mumbai DO 17 Mumbai DO 18 Mumbai II Mumbai RO II Mumbai DO 2 DO CBD (Nerul) Kalyan DO Thane DO Vashi DO Patna Patna Muzaffarpur Patna DO II Jamshedpur Patna DO I Kolkata Kolkata Kolkata DO VII Kolkata DO IX Burdwan DO Sambalpur DO Haldia DO Hyderabad Hyderabad Hyderabad 1 Hyderabad 6 Hyderabad 11 Chittor Adilabad Coimbatore Coimbatore Coimbatore 2 Coimbatore 3 Coimbatore 5 Namakkal Salem 1 (CBE DO 7) BO VI, Capital Cinema Bldg, Lucknow Naini, Allahabad Mirzapur Gomti Nagar Varnasi With DAB Mumbai City Panvel BO Bhiwandi BO Thane BO I Muzaffarpur BO Danapur Branch Golmuri BO Jhumritilaiya BO Patna City BO Barasat BO Krishnagar BO Rourkela BO 1 Contai BO Kushaiguda Basheerbagh Koti Gandhi Road Macherial Nanjappa Road Pollachi Namakkal Ramnagar (Mettur) 62

Units visited: Oriental Insurance Company Limited Zone Regional Office Divisional Office Branch Office Ambala Ambala Jammu DO 1 Jammu DO 2 Panipat Shimla Ambala Udhampur Jammu Panipat Shimla Ambala city Lucknow Lucknow Jhansi Kanpur DO -3 Lucknow DO 2 Kanpur DO -1 Kanpur DO -2 Mumbai I Mumbai I Mumbai DO 1 Mumbai DO 10 Mumbai DO 12 Mumbai DO 18 Mumbai DO 21 Mahoba BO-5 Kanpur Sitapur BO-I Kanpur Kanpur 111101 Project Branch Ahmedabad Ahmedabad Ahmedabad 1 Ahmedabad III Ahmedabad V Jamnagar DO Gandhinagar DO Kolkata Kolkata Kolkata DO VII Kolkata DO II Durgapur Kolkata DO V Howrah Patna Patna Ranchi DO I Ranchi DO II Purnea Patna DO I Chennai Chennai Chennai III Chennai V Chennai VI Chennai IX Chennai X Bengaluru Bengaluru Bengaluru VIII Bengaluru XI Hassan Mangalore Hubli ** cases pertaining to the BO are dealt in the DO Ahmedabad BO 1 Branch Office 3 Ahmedabad BO 8 Salt Lake Branch DAB Midnapore BO ** ** BO, Saharsa BO, Hazaribagh ** Guindy Mount Road Vadapalani Cbo N.R. Square Adugodi Chickmagulur Br Office 1 Mangalore Hubli 63

Annexure-III (Referred to in Para 1.8) Audit Methodology Audit work was performed at the selected operating offices of the four General Insurance Companies viz. NIA, NIC, UIIC and OIC. Two Regional Offices in each region in each company were randomly selected making a total of 8 Regional Offices per company and 32 Regional Offices in all. Under each selected Regional Office, five Divisional Offices were selected using stratified sampling techniques with Incurred Claim Ratio (ICR) as the criteria. One branch office under each selected Divisional Office was also selected on a judgemental basis. In all, 160 Divisional Offices and 128 branch offices of the four insurance companies were audited. Audit of the reinsurance activities were conducted at GIC and at the Reinsurance Departments in the Head Offices of the four General Insurance Companies. Cases were selected for audit scrutiny at the Divisional and Branch Offices using appropriate sampling techniques. Details of cases selected are given below. Details of samples Motor Third Party Claims Company Total No. of cases No. of cases selected NIA 12943 2352 NIC 11177 1965 UIIC 6759 1760 OIC 6145 1494 Total 37024 7571 Reinsurance Company Total No. of treaties No. of treaties selected GIC 7570 725 NIA 271 135 NIC 257 78 UIIC 462 147 OIC 574 116 Total 9134 1201 Claim Settlement and Grievance Redressal Procedure Company Total Number of cases Number of cases selected NIA 13819 1304 NIC 26657 1631 UIIC 18365 1256 OIC 40775 2470 Total 99616 6661 64

Agency Commission and Brokerage (1) In the databases of the selected operating offices of NIA, NIC, and UIIC, Structured Query Language (SQL) was used to extract all cases of deviations from the regulations/circulars of the companies. (2) In the operating offices of OIC a total of 109 cases of payments to Agents were selected from the registers of payments where deviations were noticed. 65