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
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
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)