# The Insurance Companies (Accounts and Statements) Regulations 1996, Paragraph 16: Derivative contracts


Where, in respect of any derivative contract included in Form 17, assets have been transferred to or for the benefit of a company by way of variation margin there shall be stated by way of supplementary note to Form 17—
(a) the aggregate amount of any liability to repay such assets or equivalent assets;
(b) for each line in Form 13, the amount included in respect of such assets; and
(c) to what extent any amounts included in Form 13 have taken account of any requirement to repay such assets or equivalent assets.

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Source: https://www.legislation.gov.uk/uksi/1996/943/schedule/1/paragraph/16 (the official version)
Page: https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996/schedule-1/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.