# The Insurance Companies (Accounts and Statements) Regulations 1996, Paragraph 6: Presentation of amounts


Negative amounts shall be shown between round brackets.

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Source: https://www.legislation.gov.uk/uksi/1996/943/schedule/1/paragraph/6 (the official version)
Page: https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996/schedule-1/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.