# The Insurance Companies (Accounts and Statements) Regulations 1996, Paragraph 18: Unearned premiums


In Forms 21 and 25, the basis on which unearned premiums are calculated and the reason for adopting this basis shall be stated by way of supplementary note.

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Source: https://www.legislation.gov.uk/uksi/1996/943/schedule/2/paragraph/18 (the official version)
Page: https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996/schedule-2/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.