Introduction On 3 January 2023, the IRDAI issued the “Guidelines on Issuance of File Reference Numbers (FRN) to Cross Border Re-insurers” (“2023 CBR Guidelines”), which superseded the former guidance under the IRDAI’s Guidelines on Cross Border Re-Insurers of 22 January 2021 (“2021 CBR Guidelines”). The stated objective for the 2023 CBR Guidelines was to “streamline […]