# The Insurance Companies (Accounts and Statements) (Amendment) Regulations 1994, Paragraph 5: Instructions for Completion of Form 13A


All amounts in respect of assets and liabilities under derivative contracts (whether with one or more counterparties) shall be shown gross unless there is a legal right of set-off.

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Source: https://www.legislation.gov.uk/uksi/1994/1515/schedule/paragraph/5 (the official version)
Page: https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/schedule/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.