If -

(a) an insurance undertaking which carries on life insurance business has financial, commercial or administrative links with an insurance undertaking which carries on non-life insurance business, or

(b) an insurance undertaking which carries on non-life insurance business has financial, commercial or administrative links with an insurance undertaking which carries on life insurance business,

it shall provide the Bank, in such form as the Bank sees fit, with information relating to the arrangements under which any apportionment of expenses of management and income has been made between the insurance undertakings and the basis for such arrangements, and shall provide the Bank on request with copies of any agreement or other documents relevant to any such arrangements to ensure that the accounts of those undertakings are not distorted by the arrangements between those undertakings.