SCHEDULES
F2SCHEDULE 9AForm and Content of Accounts of Insurance Companies and Groups
PART 1INDIVIDUAL ACCOUNTS
Profit and loss account format
I
Technical account—General business
1
Earned premiums, net of reinsurance
a
gross premiums written (1)
b
outward reinsurance premiums (2)
c
change in the gross provision for unearned premiums
d
change in the provision for unearned premiums, reinsurers' share
2
Allocated investment return transferred from the non-technical account (item III.6) (10)
2a
Investment income (8) (10)
a
income from participating interests, with a separate indication of that derived from group undertakings
b
income from other investments, with a separate indication of that derived from group undertakings
aa
income from land and buildings
bb
income from other investments
c
value re-adjustments on investments
d
gains on the realisation of investments
3
Other technical income, net of reinsurance
4
Claims incurred, net of reinsurance (4)
a
claims paid
aa
gross amount
bb
reinsurers' share
b
change in the provision for claims
aa
gross amount
bb
reinsurers' share
5
Changes in other technical provisions, net of reinsurance, not shown under other headings
6
Bonuses and rebates, net of reinsurance (5)
7
Net operating expenses
a
acquisition costs (6)
b
change in deferred acquisition costs
c
administrative expenses (7)
d
reinsurance commissions and profit participation
8
Other technical charges, net of reinsurance
8a
Investment expenses and charges (8)
a
investment management expenses, including interest
b
value adjustments on investments
c
losses on the realisation of investments
9
Change in the equalisation provision
10
Sub-total (balance on the technical account for general business) (item III.1)
II
Technical account—long term business
1
Earned premiums, net of reinsurance
a
gross premiums written (1)
b
outward reinsurance premiums (2)
c
change in the provision for unearned premiums, net of reinsurance (3)
2
Investment income (8) (10)
a
income from participating interests, with a separate indication of that derived from group undertakings
b
income from other investments, with a separate indication of that derived from group undertakings
aa
income from land and buildings
bb
income from other investments
c
value re-adjustments on investments
d
gains on the realisation of investments
3
Unrealised gains on investments (9)
4
Other technical income, net of reinsurance
5
Claims incurred, net of reinsurance (4)
a
claims paid
aa
gross amount
bb
reinsurers' share
b
change in the provision for claims
aa
gross amount
bb
reinsurers' share
6
Change in other technical provisions, net of reinsurance, not shown under other headings
a
long-term business provision, net of reinsurance (3)
aa
gross amount
bb
reinsurers' share
b
other technical provisions, net of reinsurance
7
Bonuses and rebates, net of reinsurance (5)
8
Net operating expenses
a
acquisition costs (6)
b
change in deferred acquisition costs
c
administrative expenses (7)
d
reinsurance commissions and profit participation
9
Investment expenses and charges (8)
a
investment management expenses, including interest
b
value adjustments on investments
c
losses on the realisation of investments
10
Unrealised losses on investment (9)
11
Other technical charges, net of reinsurance
11a
Tax attributable to the long-term business
12
Allocated investment return transferred to the non-technical account (item III.4)
12a
Transfers to or from the fund for future appropriations
13
Sub-total (balance on the technical account—long term business) (item III.2)
III
Non-technical account
1
Balance on the general business technical account—(item I.10)
2
Balance on the long-term business technical account—(item II.13)
F32a
Tax credit attributable to balance on the long term business technical account
3
Investment income (8)
a
income from participating interests, with a separate indication of that derived from group undertakings
b
income from other investments, with a separate indication of that derived from group undertakings
aa
income from land and buildings
bb
income from other investments
c
value re-adjustments on investments
d
gains on the realisation of investments
3a
Unrealised gains on investments (9)
4
Allocated investment return transferred from the long-term business technical account (item II.12) (10)
5
Investment expenses and charges (8)
a
investment management expenses, including interest
b
value adjustments on investments
c
losses on the realisation of investments
5a
Unrealised losses on investments (9)
6
Allocated investment return transferred to the general business technical account (item I.2) (10)
7
Other income
8
Other charges, including value adjustments
8a
Profit or loss on ordinary activities before tax
9
Tax on profit or loss on ordinary activities
10
Profit or loss on ordinary activities after tax
11
Extraordinary income
12
Extraordinary charges
13
Extraordinary profit or loss
14
Tax on extraordinary profit or loss
15
Other taxes not shown under the preceding items
16
Profit or loss for the financial year
SR 1994/428