Title
Guidelines for Investments Under IMA
Law
Ic Circular Letter No. 2015-41-a
Decision Date
Aug 4, 2015
The Insurance Commission mandates that all investments under Investment Management Agreements (IMA) require prior approval, accompanied by necessary documentation, and must adhere to the New Insurance Code and risk exposure guidelines, with quarterly reporting obligations.

Covered activity and key rule

  • Investments made under an Investment Management Agreement (IMA) must receive prior approval from the Insurance Commission.
  • The approval requirement applies to investments made under the IMA account.

Requirements for prior approval

  • A request for approval must be accompanied by a Board Resolution authorizing the placements under the IMA.
  • The request for approval must include a pro-forma copy of the IMA.
  • The request for approval must include three (3)-year Audited Financial Statements of the investment or fund manager.
  • The investment or fund manager must be duly licensed and authorized by the Bangko Sentral ng Pilipinas.
  • All investments under the IMA must comply with the provisions and limitations under the New Insurance Code and applicable Insurance Commission circulars and regulations.

Mandatory clauses in the IMA

  • Every IMA must incorporate the rule that all investments under the Agreement shall be registered in the name of the company.
  • Every IMA must incorporate the rule that all investments shall be in accordance with the provisions of the New Insurance Code and applicable circulars and regulations issued by Insurance Commission.
  • Every IMA must incorporate the rule that investment risk exposures are clearly defined and measured in accordance with the Risk-Based Capital (RBC) framework.

Ongoing reporting to the Insurance Commission

  • The Insurance Commission must be furnished with quarterly reports on the investments held under the IMA account.

Cross-references and compliance framework

  • The circular ties investment conduct and limits to the New Insurance Code.
  • The circular requires observance of applicable circulars and regulations issued by the Insurance Commission.
  • The circular requires risk measurement consistent with the RBC framework.

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