# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 87


(1) Subject to sub-paragraph (2), there must be disclosed as regards both general and long- term business the total gross direct insurance premiums resulting from contracts concluded by the company—
(a) in the country in which its head office is located, and
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) in other countries.
(2) Disclosure of any amount referred to in sub-paragraph (1) is not required if it does not exceed 5 per cent of total gross premiums.

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Source: https://www.legislation.gov.uk/uksi/2008/410/schedule/3/paragraph/87 (the official version)
Page: https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-87
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.