# Council Directive of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings (91/674/EEC), Article 16: Assets: item F (IV)Other

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

This item shall comprise those assets which are not covered by items F (I), (II) and (III). Where such assets are material, they must be disclosed in the notes on the accounts.

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Source: https://www.legislation.gov.uk/eudr/1991/674/article/16 (the official version)
Page: https://openlegislation.uk/eu-directive-1991-674/article-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.