SCHEDULES

C1SCHEDULE 9A Form and Content of Accounts of Insurance Companies and Groups

Annotations:

PART I Individual Accounts

Chapter I General Rules and Formats

Section B The Required Formats for Accounts

Profit and loss account format

I

Technical account General business

1

Earned premiums, net of reinsurance—

a

gross premiums written(1)

b

outward reinsurance premiums(2)

c

change in the gross provision for unearned premiums

d

change in the provision for unearned premiums, reinsurers’ share

2

Allocated investment return transferred from the non-technical account (item III.6)(10)

2a

Investment income(8) (10)

a

income from participating interests, with a separate indication of that derived from group undertakings

b

income from other investments, with a separate indication of that derived from group undertakings

aa

income from land and buildings

bb

income from other investments

c

value re-adjustments on investments

d

gains on the realisation of investments

3

Other technical income, net of reinsurance

4

Claims incurred, net of reinsurance(4)

a

claims paid

aa

gross amount

bb

reinsurers’ share

b

change in the provision for claims

aa

gross amount

bb

reinsurers’ share

5

Changes in other technical provisions, net of reinsurance, not shown under other headings

6

Bonuses and rebates, net of reinsurance(5)

7

Net operating expenses—

a

acquisition costs(6)

b

change in deferred acquisition costs

c

administrative expenses(7)

d

reinsurance commissions and profit participation

8

Other technical charges, net of reinsurance

8a

Investment expenses and charges(8)

a

investment management expenses, including interest

b

value adjustments on investments

c

losses on the realisation of investments

9

Change in the equalisation provision

10

Sub-total (balance on the technical account for general business) (item III.1)