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After exit day there will be three versions of this legislation to consult for different purposes. The legislation.gov.uk version is the version that applies in the UK. The EU Version currently on EUR-lex is the version that currently applies in the EU i.e you may need this if you operate a business in the EU.
The web archive version is the official version of this legislation item as it stood on exit day before being published to legislation.gov.uk and any subsequent UK changes and effects applied. The web archive also captured associated case law and other language formats from EUR-Lex.
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SECTION 1 Preliminary provisions and scope
Article 1.(1) Articles 2, 3, 4(1), (3) to (6), Articles 6, 7, 13, 14,...
Article 2.(1) The coordination measures prescribed by this Directive shall apply...
Article 3.Those provisions of this Directive which relate to life assurance...
Article 4.(1) This Directive shall apply to the association of underwriters...
SECTION 2 General provisions concerning the balance sheet and the profit and loss account
SECTION 4 Special provisions relating to certain balance-sheet items
Article 8.Article 15 (3) of Directive 78/660/EEC shall apply only to...
Article 9.Assets: item C (III) (2)Debt securities and other fixed-income securities
Article 10.Assets: item C (III) (3)Participation in investment pools
Article 11.Assets: items C (III) (4) and (5)Loans guaranteed by mortgages and other loans
Article 12.Assets: item C (III) (6)Deposits with credit institutions
Article 14.Assets: item C (IV)Deposits with ceding undertakings
Article 15.Assets: item DInvestments for the benefit of life assurance policyholders who bear the investment risk.
Article 19.Liabilities: item A (I)Subscribed capital or equivalent funds
Article 22.Where a Member States permits an undertaking's balance sheet to...
Article 24.Liabilities: items C (1) (b), (2) (b), (3) (b), (4) (b) and (6) (b) and D (b)Reinsurance amounts
Article 25.Liabilities: item C (1)Provision for unearned premiums
Article 26.Liabilities: item C (6)Other technical provisions
Article 29.Liabilities: item C (4)Provision for bonuses and rebates
Article 31.Liabilities: item DTechnical provisions for life-assurance policies where the investment risk is borne by the policyholders.
Article 32.Liabilities: item FDeposits received from reinsurers
SECTION 6 Special provisions relating to certain profit-and-loss-account items
Article 35.Non-life-insurance technical account: item I (1) (a) Life-assurance technical account:...
Article 36.Non-life-insurance technical account: item I (1) (b) Life-assurance technical account:...
Article 37.Non-life-insurance technical account: items I (1) (c) and (d) Life-assurance...
Article 38.Non-life-insurance technical account: item I (4)Life-assurance technical account: item II (5)Claims incurred, net of reinsurance
Article 39.Non-life-insurance technical account: item I (6) Life-assurance technical account: item...
Article 40.Non-life-insurance technical account: item I (7) (a) Life-assurance technical account:...
Article 41.Non-life-insurance technical account: item I (7) (c) Life-assurance technical account:...
Article 42.Life-insurance technical account: items II (2) and (9)Non-technical account: items III (3) and (5)Investment income and charges
Article 43.Non-life-insurance technical account: item I (2)Life-assurance technical account: item II (2)Non-technical account: items III (4) and (6)Allocated investment return
Article 44.Life-assurance technical account: items II (3) and (10)Unrealized gains and losses on investments
Article 45.Article 32 of Directive 78/660/EEC, under which the valuation of...
Article 46.(1) Member States may require or permit the valuation of...
Article 46a.(1) Where assets and liabilities are valued in accordance with...
Article 47.Where current value is applied to investments, Article 33 (2)...
Article 48.(1) In the case of investments other than land and...
Article 49.(1) In the case of land and buildings current value...
Article 50.Where Article 33 of Directive 78/660/EEC is applied to insurance...
Article 51.Article 35 of Directive 78/660/EEC shall apply to insurance undertakings...
Article 52.Article 38 of Directive 78/660/EEC shall apply to assets shown...
Article 53.Article 39 of Directive 78/660/EEC shall apply to assets shown...
Article 54.In non-life insurance the amount of any deferred acquisition costs...
Article 55.(1) (a) If they have not been valued at market...
Article 61.(1) Pending further coordination, Member States may require or permit...
Article 62.Pending further coordination, those Member States which require the constitution...
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