{
  "url": "https://openlegislation.uk/eu-directive-1991-674/article-35",
  "json_url": "https://openlegislation.uk/eu-directive-1991-674/article-35.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/35",
  "kind": "article",
  "number": "35",
  "heading": null,
  "text": "Non-life-insurance technical account: item I (1) (a)\nLife-assurance technical account: item II (1) (a)\nGross premiums written\nGross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year, and shall include inter alia:\n(i) premiums yet to be written, where the premium calculation can be done only at the end of the year:\n(ii) single premiums, including annuity premiums,\nin life assurance, single premiums resulting from bonus and rebate provisions in so far as they must be considered as premiums on the basis of contracts and where national legislation requires or permits their being shown under premiums;\n(iii) additional premiums in the case of half-yearly, quarterly or monthly payments and additional payments from policyholders for expenses borne by the insurance undertaking;\n(iv) in the case of co-insurance, the undertaking's portion of total premiums;\n(v) reinsurance premiums due from ceding and retroceding insurance undertakings, including portfolio entries,\nafter deduction of:\nportfolio withdrawals credited to ceding and retroceding insurance undertakings, and\ncancellations.\nThe above amounts shall not include the amounts of taxes or charges levied with premiums.",
  "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/35",
    "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."
}