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Companies (1986 Order) (Miscellaneous Accounting Amendments) Regulations (Northern Ireland) 1997

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Amendment of Article 276

12.—(1) Article 276 of the 1986 Order (realised profits of insurance company with long term business)(1) is amended as follows.

(2) In paragraph (1), for sub-paragraph (a) substitute—

(a)any amount included in the relevant part of the balance sheet of the company which represents a surplus in the fund or funds maintained by it in respect of that business and which has not been allocated to policy holders in accordance with section 30(1) of that Act or carried forward unappropriated as mentioned in section 30(7) of that Act, and.

(3) In paragraph (2), before sub-paragraph (a) insert—

(aa)the reference to the relevant part of the balance sheet is to that part of the balance sheet which represents Liabilities item A.V. (profit and loss account) in the balance sheet format set out in section B of Chapter I of Part I of Schedule 9A,.


Article 276(1)(a) was amended by regulation 5 of, and paragraph 6 of Schedule 2 to, S.R. 1994 No. 428

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