Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (fourth quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

Indictment - Any felony criminal proceeding or any regulatory proceeding regarding financial condition or financial reporting is brought against the Borrower and/or the Bank.

“IFRS” means International Financial Reporting Standards, as promulgated by the International Standards Accounting Board.

Disclosure Controls and Procedures; Deficiencies in or Changes to Internal Control Over Financial Reporting

Financial and other reporting in connection with policyowner/contractowner/account owner, claims and other

Within thirty (30) days after the end of each month, the consolidated and consolidating balance sheets and the related consolidated and consolidating statements of income, a calculation schedule of Financial Condition Covenants, and as may be reasonably requested by [[Organization B:Organization]], the statement of retained earnings and the statement of cash flows for the Financial Reporting Party for such monthly period(s), of the Financial Reporting Party;

The Company, through its subsidiaries operates under the following business activities for financial reporting purposes:

in connection with tax audits or to fulfill its corporate financial reporting obligations under GAAP;

Financial Statements. The Borrower has heretofore delivered to the [[Consenting Lenders:Organization]] the audited consolidated statement of assets and liabilities and statements of operations, changes in net assets and cash flows of the Borrower and its Subsidiaries as of and for the fiscal year ended December 31, 2020, reported on by Deloitte & Touche LLP, independent public accountants, in the form of the report of the Borrower to the SEC on Form 10-K for such year, which financial statements present fairly, in all material respects, the consolidated financial position and results of operations and cash flows of the Borrower and its Subsidiaries as of such date and for such period in accordance with GAAP.

Financial Statements. The audited consolidated financial statements of Regional (excluding a Special Purpose Subsidiary) for the fiscal year ending December 31, 2020, are true and correct in all material respects and have been prepared in accordance with GAAP, consistently applied (except for changes in application in which Borrowers’ accountants concur) and present fairly in all material respects the financial position of Regional and its Subsidiaries as of such dates and the results of their operations for such periods. Since the date of the most recent financial statements delivered pursuant to this Agreement, no Material Adverse Effect has occurred.