# Council Directive of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings (91/674/EEC), Article 67

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

In consolidated accounts alone Member States may require or permit all investment income and charges to be disclosed in the non-technical account, even when such income and charges are connected with life-assurance business.
Furthermore, Member States may in such cases require or permit the allocation of part of the investment return to the life-assurance technical account.

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Source: https://www.legislation.gov.uk/eudr/1991/674/article/67 (the official version)
Page: https://openlegislation.uk/eu-directive-1991-674/article-67
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.