SCHEDULES

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

Annotations:
Amendments (Textual)
F2

SR 1994/428

PART 1INDIVIDUAL ACCOUNTS

Notes on the Balance Sheet Format

There shall be disclosed in the notes to the accounts—

  1. a

    how the deferral of acquisition costs has been treated (unless otherwise expressly stated in the accounts), and

  2. b

    where such costs are included as a deduction from the provisions at Liabilities item C.I, the amount of such deduction, or

  3. 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.