10. Certificate of actuary
There shall be annexed to every balance sheet prepared under section 26(1)(a) of the Act being a balance sheet of a company which has at any time during the financial year carried on long-term business, a certificate signed by an actuary stating whether or not, in his or her opinion, the aggregate amount of the assets of the company in relation to its long-term business as at the end of the financial year exceeded the aggregate amount of the liabilities as shown in the balance sheet.