Article 34 Profit and loss account
United Kingdom
| I. Technical account — Non-life-insurance business | |||
|---|---|---|---|
| 1. Earned premiums, net of reinsurance: | |||
| (a) gross premiums written | … | ||
| (b) outward reinsurance premiums (-) | … | … | |
| (c) change in the gross provision for unearned premiums and, in so far as national legislation authorizes the inclusion of this provision in liabilities item C (1), in the provision for unexpired risks (+ / -) | … | ||
| (d) change in the provision for unearned premiums, reinsurers' share (+ / -) | … | … | … |
| 2. Allocated investment return transferred from the non-technical account (item III (6)) | … | ||
| 3. Other technical income, net of reinsurance | … | ||
| 4. Claims incurred, net of reinsurance: | |||
| (a) claims paid | |||
| (aa) gross amount | … | ||
| (bb) reinsurers' share (-) | … | … | |
| (b) change in the provision for claims, | |||
| (aa) gross amount | … | ||
| (bb) reinsurers' share (-) | … | … | … |
| 5. Changes in other technical provisions, net of reinsurance, not shown under other headings (+ / -) | … | ||
| 6. Bonuses and rebates, net of reinsurance | … | ||
| 7. Net operating expenses: | |||
| (a) acquisition costs | … | ||
| (b) change in deferred acquisition costs (+ / -) | … | ||
| (c) administrative expenses | … | ||
| (d) reinsurance commissions and profit participation (-) | … | … | |
| 8. Other technical charges, net of reinsurance | … | ||
| 9. Change in the equalization provision (+ / -) | … | ||
| 10. Sub-total (balance on the technical account for non-life-insurance business (item III 1)). | … | ||
| II. Technical account — Life-assurance business | |||
| 1. Earned premiums, net of reinsurance: | |||
| (a) gross premiums written | … | ||
| (b) outward reinsurance premiums (-) | … | ||
| (c) change in the provision for unearned premiums, net of reinsurance (+ / -) | … | … | |
| 2. Investment income: | |||
| (a) income from participating interests, with a separate indication of that derived from affiliated undertakings … | … | ||
| (b) income from other investments, with a separate indication of that derived from affiliated undertakings … | |||
| (aa) income from land and buildings | … | ||
| (bb) income from other investments | … | … | |
| (c) value re-adjustments on investments | … | ||
| (d) gains on the realization of investments | … | … | |
| 3. Unrealized gains on investments | … | ||
| 4. Other technical income, net of reinsurance | … | ||
| 5. Claims incurred, net of reinsurance: | |||
| (a) claims paid | |||
| (aa) gross amount | … | ||
| (bb) reinsurers' share (-) | … | … | |
| (b) change in the provision for claims | |||
| (aa) gross amount | … | ||
| (bb) reinsurers' share (-) | … | … | … |
| 6. Change in other technical provisions, net of reinsurance, not shown under other headings (+ / -): | |||
| (a) life assurance provision, net of reinsurance | |||
| (aa) gross amount | … | ||
| (bb) reinsurers' share (-) | … | … | |
| (b) other technical provisions, net of reinsurance | … | … | |
| 7. Bonuses and rebates, net of reinsurance | … | ||
| 8. Net operating expenses: | |||
| (a) acquisition costs, | … | ||
| (b) change in deferred acquisition costs (+ / -) | … | ||
| (c) administrative expenses | … | ||
| (d) reinsurance commissions and profit participation (-) | … | … | |
| 9. Investment charges: | |||
| (a) investment management charges, including interest | … | ||
| (b) value adjustments on investments | … | ||
| (c) losses on the realization of investments | … | … | |
| 10. Unrealized losses on investments | … | ||
| 11. Other technical charges, net of reinsurance | … | ||
| 12. Allocated investment return transferred to the non-technical account (-) (item III 4)) | … | ||
| 13. Sub-total: (balance on the technical account — life assurance business) (item III 2)) | … | ||
| III. Non-technical account | |||
| 1. Balance on the technical account — non-life-insurance business (item I (10)) | … | ||
| 2. Balance on the technical account — life-assurance business (item II (13)) | … | ||
| 3. Investment income | |||
| (a) income from participating interests, with a separate indication of that derived from affiliated undertakings … | … | ||
| (b) income from other investments, with a separate indication of that derived from affiliated undertakings … | |||
| (aa) income from land and buildings | … | ||
| (bb) income from other investments | … | … | |
| (c) value re-adjustments on investments | … | ||
| (d) gains on the realization of investments | … | … | |
| 4. Allocated investment return transferred from the life-assurance technical account (item II (12)) | … | ||
| 5. Investment charges: | |||
| (a) investment management charges, including interest | … | ||
| (b) value adjustments on investments | … | ||
| (c) losses on the realization of investments | … | … | |
| 6. Allocated investment return transferred to the non-life-insurance technical account (item I 2)) | … | ||
| 7. Other income | … | ||
| 8. Other charges, including value adjustments | … | ||
| 9. Tax on profit or loss on ordinary activities | … | ||
| 10. Profit or loss on ordinary activities after tax | … | ||
| 11. Extraordinary income | … | ||
| 12. Extraordinary charges | … | ||
| 13. Extraordinary profit or loss | … | ||
| 14. Tax on extraordinary profit or loss | … | ||
| 15. Other taxes not shown under the preceding items | … | ||
| 16. Profit or loss for the financial year | … |