The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 No. 410

SCHEDULE 3 INSURANCE COMPANIES: COMPANIES ACT INDIVIDUAL ACCOUNTS

PART 2 ACCOUNTING PRINCIPLES AND RULES

SECTION A ACCOUNTING PRINCIPLES

Preliminary

14.  The amounts to be included in respect of all items shown in a company’s accounts must be determined in accordance with the principles set out in this Section.