SCHEDULES
C1SCHEDULE 9A Form and Content of Accounts of Insurance Companies and Groups
Annotations:
Modifications etc. (not altering text)
PART I Individual Accounts
Chapter I General Rules and Formats
Section B The Required Formats for Accounts
Special rules for balance sheet format
12Deferred acquisition costs
The costs of acquiring insurance policies which are incurred during a financial year but which relate to a subsequent financial year shall be deferred in a manner specified in Note (17) on the balance sheet format.
Sch. 9A applied in part (with modifications) (31.12.2004) by The Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2004 (S.I. 2004/3219), reg. 3(4)(d), Sch.
Sch. 9A applied in part (31.12.2004) by The Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2004 (S.I. 2004/3219), reg. 8(4)(5)