SCHEDULES
C1SCHEDULE 9A Form and Content of Accounts of Insurance Companies and Groups
PART I Individual Accounts
Chapter I General Rules and Formats
Section B The Required Formats for Accounts
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
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)