SCHEDULES
F2SCHEDULE 9AForm and Content of Accounts of Insurance Companies and Groups
Annotations:
Amendments (Textual)
PART 1INDIVIDUAL ACCOUNTS
Notes on the Balance Sheet Format
There shall be disclosed in the notes to the accounts—
- a
how the deferral of acquisition costs has been treated (unless otherwise expressly stated in the accounts), and
- b
where such costs are included as a deduction from the provisions at Liabilities item C.I, the amount of such deduction, or
- c
where the actuarial method used in the calculation of the provisions at Liabilities item C.2 or D has made allowance for the explicit recognition of such costs, the amount of the costs so recognised.
SR 1994/428