SCHEDULES

F2SCHEDULE 9AForm and Content of Accounts of Insurance Companies and Groups

Annotations:
Amendments (Textual)
F2

SR 1994/428

PART 1INDIVIDUAL ACCOUNTS

Valuation of assets

General rules31

Subject to any provision for depreciation or diminution in value made in accordance with paragraph 32 or 33, the amount to be included in respect of any asset in the balance sheet format shall be its cost.