# Council Directive of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings (91/674/EEC), Article 36

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

Non-life-insurance technical account: item I (1) (b)
Life-assurance technical account: item II (1) (b)
Outward reinsurance premiums
Outward reinsurance premiums shall comprise all premiums paid or payable in respect of outward reinsurance contracts entered into by an insurance undertaking. Portfolio entries payable on the conclusion or amendment of outward reinsurance contracts shall be added; portfolio withdrawals receivable must be deducted.

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Source: https://www.legislation.gov.uk/eudr/1991/674/article/36 (the official version)
Page: https://openlegislation.uk/eu-directive-1991-674/article-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.