{
  "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994",
  "json_url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994.json",
  "id": "uksi/1994/1515",
  "title": "The Insurance Companies (Accounts and Statements) (Amendment) Regulations 1994",
  "short_title": "Insurance Companies (Accounts and Statements) 1994",
  "long_title": "These Regulations, which come into force on 1st July 1994, amend the Insurance Companies (Accounts and Statements) Regulations 1983 (S.I. 1983/1811) (“the 1983 Regulations”), made under the Insurance Companies Act 1982 (“the Act”) and amended under the Act and section 2(2) of the European Communities Act 1972 (“the 1972 Act”). The 1983 Regulations prescribe the form and contents of the annual returns which insurance companies carrying on business in the United Kingdom are required to make to the Secretary of State.",
  "citation": "S.I. 1994/1515",
  "type": "uksi",
  "year": "1994",
  "number": "1515",
  "version": "current",
  "date": "1994-06-07",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Application",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Balance sheet",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Additional information on general business (risk groups)",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Provisions supplemental to regulation 11",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Additional information on general business (co-insurance)",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Additional information on direct credit insurance business accepted",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Derivative contracts",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Shareholder controllers",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/regulation-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Periodic actuarial investigation",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/regulation-11",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Signature of documents",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/regulation-12",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Audit and auditors' report",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/regulation-13",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Qualifications of auditor",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/regulation-14",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Balance sheet and profit and loss account",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/regulation-15",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Long term business: revenue account and additional information",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/regulation-16",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Abstract of valuation report prepared by the appointed actuary",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/regulation-17",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Certificate by directors etc.",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/regulation-18",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/19",
      "kind": "regulation",
      "number": "19",
      "heading": "Transitional provisions",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/regulation-19",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/20",
      "kind": "regulation",
      "number": "20",
      "heading": "Transitory provision",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/regulation-20",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "ANALYSIS OF DERIVATIVE CONTRACTS",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Instructions for Completion of Form 13A",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/schedule/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Instructions for Completion of Form 13A",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/schedule/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Instructions for Completion of Form 13A",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/schedule/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Instructions for Completion of Form 13A",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/schedule/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Instructions for Completion of Form 13A",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/schedule/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Instructions for Completion of Form 13A",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/schedule/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Instructions for Completion of Form 13A",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/schedule/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Instructions for Completion of Form 13A",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/schedule/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "Instructions for Completion of Form 13A",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/schedule/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Instructions for Completion of Form 13A",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/schedule/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Instructions for Completion of Form 13A",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/schedule/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Instructions for Completion of Form 13A",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/schedule/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Instructions for Completion of Form 13A",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/schedule/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/1996/943",
      "affecting_title": "The Insurance Companies (Accounts and Statements) Regulations 1996",
      "affecting_provisions": "Sch. 7"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1972/68",
      "title": "European Communities Act 1972 (repealed)",
      "url": "https://openlegislation.uk/european-communities-act-1972-repealed",
      "provisions": []
    },
    {
      "id": "ukpga/1982/50",
      "title": "Insurance Companies Act 1982 (repealed)",
      "url": "https://openlegislation.uk/insurance-companies-act-1982-repealed",
      "provisions": [
        "section/17",
        "section/18",
        "section/20",
        "section/21",
        "section/96",
        "section/97"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/changes.json",
  "changes_made_by": 71,
  "changes_made_by_url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1515",
    "retrieved_at": "2026-10-29T13:31:37.476153+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."
}