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Section 4 Special provisions relating to certain balance-sheet items

United Kingdom

Original text. Later amendments are not shown.

  1. 8Article 8
  2. 9Assets: item C (III) (2)Debt securities and other fixed-income securities
  3. 10Assets: item C (III) (3)Participation in investment pools
  4. 11Assets: items C (III) (4) and (5)Loans guaranteed by mortgages and other loans
  5. 12Assets: item C (III) (6)Deposits with credit institutions
  6. 13Assets: item C (III) (7)Other
  7. 14Assets: item C (IV)Deposits with ceding undertakings
  8. 15Assets: item DInvestments for the benefit of life assurance policyholders who bear the investment risk.
  9. 16Assets: item F (IV)Other
  10. 17Assets: item G (I)Accrued interest and rent
  11. 18Assets: item G (II)Deferred acquisition costs
  12. 19Liabilities: item A (I)Subscribed capital or equivalent funds
  13. 20Liabilities: item A (IV)Reserves
  14. 21Liabilities: item BSubordinated liabilities
  15. 22Article 22
  16. 23Liabilities: item CTechnical provisions
  17. 24Liabilities: items C (1) (b), (2) (b), (3) (b), (4) (b) and (6) (b) and D (b)Reinsurance amounts
  18. 25Liabilities: item C (1)Provision for unearned premiums
  19. 26Liabilities: item C (6)Other technical provisions
  20. 27Liabilities: item C (2)Life assurance provision
  21. 28Liabilities: item C (3)Claims outstanding
  22. 29Liabilities: item C (4)Provision for bonuses and rebates
  23. 30Liabilities: item C (5)Equalization provision
  24. 31Liabilities: item DTechnical provisions for life-assurance policies where the investment risk is borne by the policyholders.
  25. 32Liabilities: item FDeposits received from reinsurers