SCHEDULES
C1SCHEDULE 9A Form and Content of Accounts of Insurance Companies and Groups
Annotations:
Modifications etc. (not altering text)
PART I Individual Accounts
Chapter II Accounting Principles and Rules
Section B Current Value Accounting Rules
Valuation of assets: general
23
1
Intangible assets other than goodwill may be shown at their current cost.
2
Assets falling to be included under Assets items F.I (tangible assets) and F.IV (own shares) in the balance sheet format may be shown at their current value calculated in accordance with paragraphs 25 and 26 below or at their current cost.
3
Assets falling to be included under Assets item F.II (stocks) may be shown at current cost.
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)