{
  "url": "https://openlegislation.uk/eu-directive-1991-674/article-37",
  "json_url": "https://openlegislation.uk/eu-directive-1991-674/article-37.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/37",
  "kind": "article",
  "number": "37",
  "heading": null,
  "text": "Non-life-insurance technical account: items I (1) (c) and (d)\nLife-assurance technical account: item II (1) (c)\nChange in the provision for unearned premiums, net of reinsurance\nPending further coordination, Member States may, in the case of life assurance, require or permit the change in unearned premiums to be included in the change in the life assurance provision.",
  "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/37",
    "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."
}