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The Insurance Companies (Accounts and Statements) (Amendment) Regulations 1994

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  1. Introductory Text

  2. 1.Citation, commencement and interpretation

  3. 2.Application

  4. 3.Interpretation

  5. 4.Balance sheet

  6. 5.Additional information on general business (risk groups)

  7. 6.Provisions supplemental to regulation 11

  8. 7.Additional information on general business (co-insurance)

  9. 8.Additional information on direct credit insurance business accepted

  10. 9.Derivative contracts

  11. 10.Shareholder controllers

  12. 11.Periodic actuarial investigation

  13. 12.Signature of documents

  14. 13.Audit and auditors' report

  15. 14.Qualifications of auditor

  16. 15.Balance sheet and profit and loss account

  17. 16.Long term business: revenue account and additional information

  18. 17.Abstract of valuation report prepared by the appointed actuary

  19. 18.Certificate by directors etc.

  20. 19.Transitional provisions

  21. 20.Transitory provision

  22. Signature

    1. SCHEDULE

      ANALYSIS OF DERIVATIVE CONTRACTS

      1. 1.Instructions for Completion of Form 13A

      2. 2.The codes specified in Instructions 1 to 3 to Form...

      3. 3.Derivative contracts used in connection with property linked long term...

      4. 4.The derivative contracts shall be analysed according to the type...

      5. 5.All amounts in respect of assets and liabilities under derivative...

      6. 6.The asset value of derivative contracts shown in lines 11...

      7. 7.The amount of any liability under a derivative contract shall...

      8. 8.The net effect of any margins paid, transferred, or received...

      9. 9.The provision for adverse changes in value shown at 13A.42.2...

      10. 10.“Futures contracts”, “Options” and “Contracts for Differences” have the same...

      11. 11.The entry at 13A.51.1 shall be shown at 13.35.1

      12. 12.The entry at 13A.51.2 shall be included in 14.47.1 or...

      13. 13.Columns 3 and 4 need not be completed where the...

  24. Explanatory Note

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