# The Insurance Companies (Accounts and Statements) Regulations 1996, Paragraph 5


For each accounting class and separately for contracts of facultative and non-facultative reinsurance ceded in respect of the financial year in question (as shown on Forms 21 and 24), the amount of the reinsurers' share of gross premiums shall be stated.

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Source: https://www.legislation.gov.uk/uksi/1996/943/schedule/5/paragraph/5 (the official version)
Page: https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996/schedule-5/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.