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

Balance Sheet Format

ASSETS

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

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

F1Provisions 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