Paragraph 9
(1)
Where in respect of any item to which an Arabic number is assigned in the balance sheet or profit and loss account format, the gross amount and reinsurance amount or reinsurers’ share are required to be shown, a sub-total of those amounts must also be given.
(2)
Where in respect of any item to which an Arabic number is assigned in the profit and loss account format, separate items are required to be shown, then a separate sub-total of those items must also be given in addition to any sub-total required by sub-paragraph (1).
Notes on Chapter SECTION B
Footnotes
- f1
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A number in brackets following any item is a reference to the note of that number in the notes following the formats.