The Friendly Societies (Accounts and Related Provisions) Regulations 1994

ASSETS U.K.

“A.    Intangible assets U.K.

1. Development costs

2. Concessions, patents, licences, trade marks and similar rights and assets (1)

3. Goodwill (2)

4. Payments on account

“B.    Investments U.K.

I. Land and buildings (3)

II. Investments in associated bodies

1. Investments in subsidiaries

(a) Shares

(b) Loans

2. Investments in jointly controlled bodies

(a) Shares

(b) Loans

3. Significant investments in other associated bodies (4)

(a) Shares

(b) Loans

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)

“C.    Assets held to cover linked liabilities (11) U.K.

“D.    Reinsurers' share of technical provisions (12) U.K.

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) U.K.

I. Debtors arising out of direct insurance operations

1. Members or policyholders

2. Intermediaries

II. Debtors arising out of reinsurance operations

III. Other debtors

“F.    Other assets U.K.

I. Tangible assets

1. Fixtures, fittings, tools and equipment

2. 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. Other (14)

“G.    Prepayments and accrued income U.K.

I. Accrued interest and rent (15)

II. Deferred acquisition costs (16)

III. Other prepayments and accrued income