Paragraph 6 Presentation of amounts Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch.1, para.14 amended by Insurance Companies (Accounts and Statements) 1997 reg.4 Sch.1, para.17(b) amended by Insurance Companies 1998 reg.4 Negative amounts shall be shown between round brackets. ← Paragraph 5 Paragraph 6 Paragraph 7 →