The balance sheet which every assurance company is required by section 7 (which relates to deposit of accounts with the Bank) of the Act of 1909 to deposit shall, in addition to the certificates mentioned in Note 3 and Note 4 to the Third Schedule to the Act of 1909, be accompanied by the following certificates, that is to say: -
(a) a certificate, signed by the same persons as are required by the Act of 1909 to sign such balance sheet, in which such persons shall -
(i) certify that the values of all the assets set forth in such balance sheet have been ascertained and reviewed as at the date of such balance sheet and are shown therein at amounts which, in the belief of such persons do not exceed in the aggregate the realisable or market value of such assets after taking into account any investment reserve fund, and
(ii) certify that the mortgages and loans included in such balance sheet are in the belief of such persons in the aggregate adequately secured, and
(iii) wherever the value
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