{
  "url": "https://openlegislation.uk/eu-directive-1991-674",
  "json_url": "https://openlegislation.uk/eu-directive-1991-674.json",
  "id": "eudr/1991/674",
  "title": "Council Directive of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings (91/674/EEC)",
  "short_title": "Council Directive of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings (91/674/EEC)",
  "long_title": "Council Directive of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings (91/674/EEC)",
  "citation": "EU Directive 1991/674",
  "type": "eudr",
  "year": "1991",
  "number": "674",
  "version": "current",
  "date": "1991-12-19",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-directive-1991-674/introduction",
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    },
    {
      "path": "section/1",
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      "heading": "Preliminary provisions and scope",
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    {
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      "path": "section/2",
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      "number": "2",
      "heading": "General provisions concerning the balance sheet and the profit and loss account",
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    {
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      "heading": "Assets: item F (IV)Other",
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    {
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      "path": "article/18",
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      "path": "article/19",
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      "heading": "Liabilities: item BSubordinated liabilities",
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      "heading": "Liabilities: item CTechnical provisions",
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      "path": "article/24",
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      "heading": "Liabilities: items C (1) (b), (2) (b), (3) (b), (4) (b) and (6) (b) and D (b)Reinsurance amounts",
      "url": "https://openlegislation.uk/eu-directive-1991-674/article-24",
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      "heading": "Layout of the profit and loss account",
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