# The Insurance Companies (Accounts and Statements) Regulations 1996, Paragraph 12: Provision for adverse changes


There shall be stated by way of supplementary note to Form 14 or 15 the methods and assumptions used to determine the amount of any provision made pursuant to regulation 61 of the Insurance Companies Regulations or, if there is no such provision, the methods and assumptions used to determine that no provision is required.

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Source: https://www.legislation.gov.uk/uksi/1996/943/schedule/1/paragraph/12 (the official version)
Page: https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996/schedule-1/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.