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

III

Non-technical account

1

Balance on the general business technical account (item I.10)

2

Balance on the long term business technical account (item II.13)

F12a

Tax credit attributable to balance on the long term business technical account

3

Investment income(8)

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

3a

Unrealised gains on investments(9)

4

Allocated investment return transferred from the long term business technical account (item II.12)(10)

5

Investment expenses and charges(8)

a

investment management expenses, including interest

b

value adjustments on investments

c

losses on the realisation of investments

5a

Unrealised losses on investments(9)

6

Allocated investment return transferred to the general business technical account (item I.2)(10)

7

Other income

8

Other charges, including value adjustments

8a

Profit or loss on ordinary activities before tax

9

Tax on profit or loss on ordinary activities

10

Profit or loss on ordinary activities after tax

11

Extraordinary income

12

Extraordinary charges

13

Extraordinary profit or loss

14

Tax on extraordinary profit or loss

15

Other taxes not shown under the preceding items

16

Profit or loss for the financial year