# Council Directive of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings (91/674/EEC), Article 5

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

The combination of items under the conditions laid down in Article 4 (3) (a) or (b) of Directive 78/660/EEC shall be restricted in the case of insurance undertakings,
as regards the balance sheet, to items preceded by arabic numerals, except for items concerning technical provisions, and
as regards the profit and loss account, to items preceded by one or more lower-case letters, except for items I (1) and (4) and II (1), (5) and (6).
Combination shall be authorized only under the rules laid down by the Member States.

---
Source: https://www.legislation.gov.uk/eudr/1991/674/article/5 (the official version)
Page: https://openlegislation.uk/eu-directive-1991-674/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.