Companies (1986 Order) (Insurance Companies Accounts) Regulations (Northern Ireland) 1994

Investments

65.  In respect of the amount of each item which is shown in the company’s balance sheet under Assets item C (investments) there shall be stated—

(a)how much of that amount is ascribable to listed investments; and

(b)how much of any amount so ascribable is ascribable to investments as respects which there has been granted a listing on a recognised investment exchange other than an overseas investment exchange within the meaning of the Financial Services Act 1986 and how much to other listed investments.