{
  "url": "https://openlegislation.uk/eu-directive-1991-674/article-15",
  "json_url": "https://openlegislation.uk/eu-directive-1991-674/article-15.json",
  "legislation": "eudr/1991/674",
  "legislation_title": "Council Directive of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings (91/674/EEC)",
  "legislation_url": "https://openlegislation.uk/eu-directive-1991-674",
  "path": "article/15",
  "kind": "article",
  "number": "15",
  "heading": "Assets: item DInvestments for the benefit of life assurance policyholders who bear the investment risk.",
  "text": "In respect of life assurance this item shall comprise, on the one hand, investments the value of which is used to determine the value of or the return on policies relating to an investment fund and, on the other hand, investments serving as cover for liabilities which are determined by reference to an index. This item shall also comprise investments which are held on behalf of the members of a tontine and are intended for distribution among them.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/1991/674/article/15",
    "retrieved_at": "2026-11-01T15:23:23.864707+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}