Companies Act 1985

Balance Sheet Format U.K.

ASSETS U.K.

A. Called up share capital not paid (1)

B. Intangible assets

1. Development costs

2. Concessions, patents, licences, trade marks and similar rights and assets(2)

3. Goodwill(3)

4. Payments on account

C. Investments

I. Land and buildings(4)

II. Investments in group undertakings and participating interests

1. Shares in group undertakings

2. Debt securities issued by, and loans to, group undertakings

3. Participating interests

4. Debt securities issued by, and loans to, undertakings in which the company has a participating interest

III. Other financial investments

1. Shares and other variable-yield securities and units in unit trusts

2. Debt securities and other fixed income securities(5)

3. Participation in investment pools(6)

4. Loans secured by mortgages(7)

5. Other loans(7)

6. Deposits with credit institutions(8)

7. Other (9)

IV. Deposits with ceding undertakings(10)

D. Assets held to cover linked liabilities (11)

Da. Reinsurers’ share of technical provisions (12)

1. Provision for unearned premiums

2. Long term business provision

3. Claims outstanding

4. Provisions for bonuses and rebates

5. Other technical provisions

6. Technical provisions for unit-linked liabilities

E. Debtors (13)

I. Debtors arising out of direct insurance operations

1. Policy holders

2. Intermediaries

II. Debtors arising out of reinsurance operations

III. Other debtors

IV. Called up share capital not paid(1)

F. Other assets

I. Tangible assets

1. Plant and machinery

2. Fixtures, fittings, tools and equipment

3. Payments on account (other than deposits paid on land and buildings) and assets (other than buildings) in course of construction

II. Stocks

1. Raw materials and consumables

2. Work in progress

3. Finished goods and goods for resale

4. Payments on account

III. Cash at bank and in hand

IV. Own shares(14)

V. Other(15)

G. Prepayments and accrued income

I. Accrued interest and rent(16)

II. Deferred acquisition costs(17)

III. Other prepayments and accrued income

LIABILITIES U.K.

A. Capital and reserves

I. Called up share capital or equivalent funds

II. Share premium account

III. Revaluation reserve

IV. Reserves

1. Capital redemption reserve

2. Reserve for own shares

3. Reserves provided for by the articles of association

4. Other reserves

V. Profit and loss account

B. Subordinated liabilities (18)

Ba. Fund for future appropriations (19)

C. Technical provisions

1. Provision for unearned premiums(20)

(a) gross amount

(b) reinsurance amount(12)

2. Long term business provision(20) (21) (26)

(a) gross amount

(b) reinsurance amount(12)

3. Claims outstanding(22)

(a) gross amount

(b) reinsurance amount(12)

4. Provision for bonuses and rebates(23)

(a) gross amount

(b) reinsurance amount(12)

5. Equalisation provision(24)

6. Other technical provisions(25)

(a) gross amount

(b) reinsurance amount(12)

D. Technical provisions for linked liabilities (26)

(a) gross amount

(b) reinsurance amount(12)

E. [F1 Provisions for other risks]

1. Provisions for pensions and similar obligations

2. Provisions for taxation

3. Other provisions

F. Deposits received from reinsurers (27)

G. Creditors (28)

I. Creditors arising out of direct insurance operations

II. Creditors arising out of reinsurance operations

III. Debenture loans(29)

IV. Amounts owed to credit institutions

V. Other creditors including taxation and social security

H. Accruals and deferred income

Textual Amendments

F1 Sch. 9A Balance Sheet Format Liabilities: words substituted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 14(5), Sch. 6 para. 4