{
  "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996",
  "json_url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996.json",
  "id": "uksi/1996/943",
  "title": "The Insurance Companies (Accounts and Statements) Regulations 1996",
  "short_title": "Insurance Companies (Accounts and Statements) 1996",
  "long_title": "(This Note is not art of the Regulations)",
  "citation": "S.I. 1996/943",
  "type": "uksi",
  "year": "1996",
  "number": "943",
  "version": "current",
  "date": "1996-03-24",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 36,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
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      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
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      "heading": "Application",
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      "extent": null,
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    },
    {
      "path": "regulation/3",
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      "heading": "Interpretation",
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    },
    {
      "path": "regulation/4",
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      "heading": "Value of assets and amount of liabilities",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996/regulation-4",
      "extent": null,
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    },
    {
      "path": "regulation/5",
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      "heading": "Content and form of accounts",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996/regulation-5",
      "extent": null,
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    },
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      "path": "regulation/6",
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      "heading": "Balance sheet",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996/regulation-6",
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    },
    {
      "path": "regulation/7",
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      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996/regulation-7",
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      "path": "regulation/8",
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      "path": "regulation/9",
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      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996/regulation-9",
      "extent": null,
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    },
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      "path": "regulation/10",
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      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996/regulation-10",
      "extent": null,
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    },
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      "path": "regulation/11",
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      "path": "regulation/12",
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      "path": "regulation/14",
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      "extent": null,
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    },
    {
      "path": "regulation/15",
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      "heading": "Currencies other than sterling",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996/regulation-15",
      "extent": null,
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    {
      "path": "regulation/18",
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      "heading": "Forms prepared pursuant to regulations 9, 11 and 13 to 17",
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    {
      "path": "regulation/19",
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      "heading": "Additional information on general business: major treaty reinsurers",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996/regulation-19",
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      "path": "regulation/20",
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      "heading": "Additional information on general business: major facultative reinsurers",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996/regulation-20",
      "extent": null,
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    {
      "path": "regulation/21",
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      "heading": "Information on major general business reinsurance cedants",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996/regulation-21",
      "extent": null,
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    },
    {
      "path": "regulation/22",
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      "heading": "Provisions supplemental to regulations 19 to 21",
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    {
      "path": "regulation/23",
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      "heading": "Additional information on derivative contracts",
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    {
      "path": "regulation/24",
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      "heading": "Additional information on shareholder controllers",
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    {
      "path": "regulation/25",
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      "heading": "Periodic actuarial investigation",
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      "path": "regulation/26",
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      "heading": "Additional information on general business ceded",
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    },
    {
      "path": "regulation/27",
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      "heading": "Signature of documents",
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    },
    {
      "path": "regulation/28",
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      "heading": "Certificates",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996/regulation-28",
      "extent": null,
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    },
    {
      "path": "regulation/29",
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      "heading": "Audit and auditor’s report",
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      "path": "regulation/30",
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      "heading": "Qualification of actuary",
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      "path": "regulation/31",
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      "path": "regulation/33",
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    },
    {
      "path": "regulation/34",
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      "heading": "Amendments of the 1983 Regulations",
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    {
      "path": "regulation/35",
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      "heading": "Revocations",
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    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996/signature",
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    {
      "path": "schedule/1",
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      "heading": "Accounting classes",
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    {
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      "heading": "Accounting classes",
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    {
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