{
  "url": "https://openlegislation.uk/insurance-companies-amendment-regulations-1995/schedule-2/part-I/paragraph-15",
  "json_url": "https://openlegislation.uk/insurance-companies-amendment-regulations-1995/schedule-2/part-I/paragraph-15.json",
  "legislation": "uksi/1995/3248",
  "legislation_title": "The Insurance Companies (Amendment) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/insurance-companies-amendment-regulations-1995",
  "path": "schedule/2/part/I/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": "Calculation of exposure to a counterparty",
  "text": "If the insurance company has liabilities to the counterparty which may be offset against the above-mentioned assets in accordance with generally accepted accounting concepts, bases and policies or other generally accepted methods appropriate for insurance companies, then such liabilities may be offset for the purposes of the aggregation required by paragraph 13 above.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/3248/schedule/2/part/I/paragraph/15",
    "retrieved_at": "2026-10-29T12:55:39.681974+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}