# The Insurance Companies (Accounts and Statements) Regulations 1996, Paragraph 7: Accounting classes


Where a company includes business in another accounting class under sub-paragraph (1) or (2)(a) of paragraph 6 above, the following information shall be stated by way of a supplementary note to Form 20—
(a) the nature of any business included in another accounting class pursuant to the sub-paragraph in question; and
(b) the reason for such inclusion.

---
Source: https://www.legislation.gov.uk/uksi/1996/943/schedule/2/paragraph/7 (the official version)
Page: https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996/schedule-2/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.