Paragraph 9
For each category of linked contract—
(a)
all assumptions made in calculating the valuation net liability in columns 12 and 13 of Forms 53 and 54; and
(b)
where an explicit reserve has not been made for meeting the expenses likely to be incurred in future in fulfilling the existing contracts on the basis of specific assumptions in regard to the relevant factors, details of the basis used in testing the adequacy of the reserves to satisfy regulation 71(1) of the Insurance Companies Regulations.