{
  "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996/regulation-11",
  "json_url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996/regulation-11.json",
  "legislation": "uksi/1996/943",
  "legislation_title": "The Insurance Companies (Accounts and Statements) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Additional information on general business (reinsurance treaties accepted)",
  "text": "(1) Every company which carries on general business shall, in relation to each business category to which business has been allocated for the purposes of regulation 10 above, in accordance with the requirements of Schedule 2 below prepare—\n(a) Forms 26 and 27 for business reported on Forms 21, 22 and 23; and\n(b) Forms 28 and 29 for business reported on Forms 24 and 25.\n(2) Information relating to reinsurance treaties accepted which fall within more than one business category for the purpose of paragraph (1) above shall be shown—\n(a) in the Forms prepared for each such business category (amounts being apportioned as necessary); or\n(b) in the Forms prepared for the business category within which the greater part of the business to which the treaty relates falls,\nand an explanation shall be given in a supplementary note annexed to the relevant Form of the method used in any such apportionment or of the business included in a Form which falls outside the business category to which that Form relates, as the case may require.\n(3) Unless an explanation is given in a supplementary note annexed to Form 26 or 28 (as appropriate) for the allocation of the information in question to a different business category—\n(a) where information relating to a reinsurance treaty accepted has been given in respect of any financial year, information relating to that treaty shall be included in the same business category in the return prepared in respect of each later financial year; and\n(b) where a reinsurance treaty accepted relates to risks which are of a similar description to those to which an earlier treaty (in relation to which information has been given in respect of an earlier financial year) related and covers those risks in similar proportions, information relating to the first-mentioned reinsurance treaty shall be included in the same business category as information relating to the earlier treaty.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/943/regulation/11",
    "retrieved_at": "2026-10-29T12:46:26.922464+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."
}