# Council Directive of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings (91/674/EEC), Article 37

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

Non-life-insurance technical account: items I (1) (c) and (d)
Life-assurance technical account: item II (1) (c)
Change in the provision for unearned premiums, net of reinsurance
Pending 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.

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Source: https://www.legislation.gov.uk/eudr/1991/674/article/37 (the official version)
Page: https://openlegislation.uk/eu-directive-1991-674/article-37
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.