http://www.legislation.gov.uk/id/nisi/1986/1032/schedule/9A/part/1/crossheading/notes-on-the-balance-sheet-format

SCHEDULES

SCHEDULE 9AForm and Content of Accounts of Insurance Companies and Groups

PART 1INDIVIDUAL ACCOUNTS

Notes on the Balance Sheet Format

This item shall comprise those items that represent interest and rent that have been earned up to the balance-sheet date but have not yet become receivable.