SCHEDULES
F2SCHEDULE 9AForm and Content of Accounts of Insurance Companies and Groups
Annotations:
Amendments (Textual)
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.
SR 1994/428