# The Insurance Companies (Accounts and Statements) Regulations 1996, Paragraph 21


(1) Separate statements in the form set out in Form 57 for each fund or group of funds for which separate assets are appropriated in respect of all long term liabilities except—
(a) the unit liabilities in respect of property linked benefits as shown in column 12 of Form 53;
(b) the investment liabilities in respect of index linked benefits as shown in column 12 of Form 54; and
(c) any reserve in respect of provisions made for tax on unrealised capital gains in arriving at the valuation price of internal linked funds.
(2) A general description of the method by which the yield on assets other than equity shares and land was adjusted in accordance with regulation 69(7) of the Insurance Companies Regulations.
(3) For assets which are equity shares or land, a description of the categories into which such assets were divided for the purposes of regulation 69(7) of the Insurance Companies Regulations, together with the method and basis by which the yield on such assets was adjusted in accordance with that regulation.

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Source: https://www.legislation.gov.uk/uksi/1996/943/schedule/4/paragraph/21 (the official version)
Page: https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996/schedule-4/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.