# Council Directive of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings (91/674/EEC), Article 10: Assets: item C (III) (3)Participation in investment pools

Extent: E+W+S+N.I.

This item shall comprise shares held by an undertaking in joint investments constituted by several undertakings or pension funds, the management of which has been entrusted to one of those undertakings or to one of those pension funds.

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Source: https://www.legislation.gov.uk/eudr/1991/674/article/10 (the official version)
Page: https://openlegislation.uk/eu-directive-1991-674/article-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.