Insurance licensees^G may satisfy the requirement in Paragraph GR-6.1.3 by submitting a corporate structure chart, identifying all undertakings closely linked to the licensee. In the case of insurance firms^G , the report is included as part of the Insurance Firm Return (Form IFR (C) or IFR (T)). In the case of insurance brokers^G , the report is included as part of the the Insurance Broker Return (Form IBR).