- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made).
PART I INCOME AND EXPENDITURE ACCOUNT FORMAT
I. Technical account—General business
1.Earned premiums, net of reinsurance (a) gross premiums written (1)...
2.Allocated investment return transferred from the non-technical account (item III.6)...
2a.Investment income (8)(10) (a) income from shares in subsidiaries
5.Change in other technical provisions, net of reinsurance, not shown...
9.Investment expenses and charges (8) (a) investment management expenses, including...
10.Sub-total (balance on the technical account for general business) (item...
II. Technical account—Long term business
1.Earned premiums, net of reinsurance (a) gross premiums written (1)...
2.Investment income (8)(10) (a) income from shares in subsidiaries
6.Change in other technical provisions, net of reinsurance, not shown...
9.Investment expenses and charges (8) (a) investment management expenses, including...
12.Allocated investment return transferred to the non-technical account (item III.4)...
13.Sub-total (balance on the technical account—long term business) (item III.2)...
1.Balance on the general business technical account—(item I.10)
2.Balance on the long term business technical account—(item II.13)
3.Investment income (8) (a) income from shares in subsidiaries
4.Allocated investment return transferred from the long term business technical...
5.Investment expenses and charges (8) (a) investment management expenses, including...
6.Allocated investment return transferred to the general business technical account...
8a.Excess of income over expenditure on ordinary activities before tax...
9.Tax on excess of income over expenditure on ordinary activities...
10.Excess of income over expenditure on ordinary activities after tax...
PART II FORMAT OF CONSOLIDATED INCOME AND EXPENDITURE ACCOUNT
FORM AND CONTENT OF THE ANNUAL ACCOUNTS OF A GROUP ACCOUNTS SOCIETY
9.Sums paid to third parties in respect of committee members' services
10.Supplementary provisions regarding committee members' emoluments
13.Regulation 8(2)(b) does not apply to paragraphs 4 to 12....
14.Interpretation of provisions regarding committee members' emoluments
16.Where any assets of the society (other than listed investments)...
17.In relation to any amount which is included under Asset...
23.Dealings with or interests in subsidiaries and jointly controlled bodies
24.Separate statement of certain items of income and expenditure
27.(1) As regards long term business, the society must disclose:...
28.(1) Subject to sub-paragraph (2) below, there must be disclosed...
NOTES TO ANNUAL ACCOUNTS: INFORMATION IN RESPECT OF ASSOCIATED BODIES
PART I SOCIETIES NOT REQUIRED TO PREPARE CONSOLIDATED ACCOUNTS
ACCOUNTING PRINCIPLES AND RULES
PART IV HISTORICAL COST ACCOUNTING RULES
PART V MISCELLANEOUS AND SUPPLEMENTAL
25.Excess of money owed over value received as an asset item
28.(1) Subject to the qualification mentioned below, the cost of...
29.Substitution of original amount where price or cost unknown
31.(1) Subject to subparagraph (2), any difference between the amount...
32.The provisions of this Schedule which relate to long term...
COMMITTEE OF MANAGEMENT'S ANNUAL REPORT
4.(1) Subject to subparagraphs (2) and (3), the committee of...
5.(1) This paragraph applies to the committee of management’s annual...
7.The remuneration to be taken into account under paragraph 6(1)(b)...
8.There must be contained in the committee of management’s annual...
9.There must be stated in the committee of management’s annual...
10.(1) The following applies if the society or any subsidiary...
11.The committee of management’s annual report must contain particulars of...
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: