- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (31/12/2020)
- Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE)
When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.
Mae unrhyw newidiadau sydd wedi cael eu gwneud yn barod gan y tîm yn ymddangos yn y cynnwys a chyfeirir atynt gydag anodiadau.Ar ôl y diwrnod ymadael bydd tair fersiwn o’r ddeddfwriaeth yma i’w gwirio at ddibenion gwahanol. Y fersiwn legislation.gov.uk yw’r fersiwn sy’n weithredol yn y Deyrnas Unedig. Y Fersiwn UE sydd ar EUR-lex ar hyn o bryd yw’r fersiwn sy’n weithredol yn yr UE h.y. efallai y bydd arnoch angen y fersiwn hon os byddwch yn gweithredu busnes yn yr UE. EUR-Lex Y fersiwn yn yr archif ar y we yw’r fersiwn swyddogol o’r ddeddfwriaeth fel yr oedd ar y diwrnod ymadael cyn cael ei chyhoeddi ar legislation.gov.uk ac unrhyw newidiadau ac effeithiau a weithredwyd yn y Deyrnas Unedig wedyn. Mae’r archif ar y we hefyd yn cynnwys cyfraith achos a ffurfiau mewn ieithoedd eraill o EUR-Lex. The EU Exit Web Archive legislation_originated_from_EU_p3
EU Directives are published on this site to aid cross referencing from UK legislation. Since IP completion day (31 December 2020 11.00 p.m.) no amendments have been applied to this version.
SECTION 1 Preliminary provisions and scope
Article 1.(1) Articles 2, 3, 4(1), (3) to (6), Articles 6, 7, 13, 14,...
Article 2.(1) The coordination measures prescribed by this Directive shall apply...
Article 3.Those provisions of this Directive which relate to life assurance...
Article 4.(1) This Directive shall apply to the association of underwriters...
SECTION 2 General provisions concerning the balance sheet and the profit and loss account
SECTION 4 Special provisions relating to certain balance-sheet items
Article 8.Article 15 (3) of Directive 78/660/EEC shall apply only to...
Article 9.Assets: item C (III) (2)Debt securities and other fixed-income securities
Article 10.Assets: item C (III) (3)Participation in investment pools
Article 11.Assets: items C (III) (4) and (5)Loans guaranteed by mortgages and other loans
Article 12.Assets: item C (III) (6)Deposits with credit institutions
Article 14.Assets: item C (IV)Deposits with ceding undertakings
Article 15.Assets: item DInvestments for the benefit of life assurance policyholders who bear the investment risk.
Article 19.Liabilities: item A (I)Subscribed capital or equivalent funds
Article 22.Where a Member States permits an undertaking's balance sheet to...
Article 24.Liabilities: items C (1) (b), (2) (b), (3) (b), (4) (b) and (6) (b) and D (b)Reinsurance amounts
Article 25.Liabilities: item C (1)Provision for unearned premiums
Article 26.Liabilities: item C (6)Other technical provisions
Article 29.Liabilities: item C (4)Provision for bonuses and rebates
Article 31.Liabilities: item DTechnical provisions for life-assurance policies where the investment risk is borne by the policyholders.
Article 32.Liabilities: item FDeposits received from reinsurers
SECTION 6 Special provisions relating to certain profit-and-loss-account items
Article 35.Non-life-insurance technical account: item I (1) (a) Life-assurance technical account:...
Article 36.Non-life-insurance technical account: item I (1) (b) Life-assurance technical account:...
Article 37.Non-life-insurance technical account: items I (1) (c) and (d) Life-assurance...
Article 38.Non-life-insurance technical account: item I (4)Life-assurance technical account: item II (5)Claims incurred, net of reinsurance
Article 39.Non-life-insurance technical account: item I (6) Life-assurance technical account: item...
Article 40.Non-life-insurance technical account: item I (7) (a) Life-assurance technical account:...
Article 41.Non-life-insurance technical account: item I (7) (c) Life-assurance technical account:...
Article 42.Life-insurance technical account: items II (2) and (9)Non-technical account: items III (3) and (5)Investment income and charges
Article 43.Non-life-insurance technical account: item I (2)Life-assurance technical account: item II (2)Non-technical account: items III (4) and (6)Allocated investment return
Article 44.Life-assurance technical account: items II (3) and (10)Unrealized gains and losses on investments
Article 45.Article 32 of Directive 78/660/EEC, under which the valuation of...
Article 46.(1) Member States may require or permit the valuation of...
Article 46a.(1) Where assets and liabilities are valued in accordance with...
Article 47.Where current value is applied to investments, Article 33 (2)...
Article 48.(1) In the case of investments other than land and...
Article 49.(1) In the case of land and buildings current value...
Article 50.Where Article 33 of Directive 78/660/EEC is applied to insurance...
Article 51.Article 35 of Directive 78/660/EEC shall apply to insurance undertakings...
Article 52.Article 38 of Directive 78/660/EEC shall apply to assets shown...
Article 53.Article 39 of Directive 78/660/EEC shall apply to assets shown...
Article 54.In non-life insurance the amount of any deferred acquisition costs...
Article 55.(1) (a) If they have not been valued at market...
Article 61.(1) Pending further coordination, Member States may require or permit...
Article 62.Pending further coordination, those Member States which require the constitution...
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE): Mae'r wreiddiol version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Mae’r llinell amser yma yn dangos y fersiynau gwahanol a gymerwyd o EUR-Lex yn ogystal ag unrhyw fersiynau dilynol a grëwyd ar ôl y diwrnod ymadael o ganlyniad i newidiadau a wnaed gan ddeddfwriaeth y Deyrnas Unedig.
Cymerir dyddiadau fersiynau’r UE o ddyddiadau’r dogfennau ar EUR-Lex ac efallai na fyddant yn cyfateb â’r adeg pan ddaeth y newidiadau i rym ar gyfer y ddogfen.
Ar gyfer unrhyw fersiynau a grëwyd ar ôl y diwrnod ymadael o ganlyniad i newidiadau a wnaed gan ddeddfwriaeth y Deyrnas Unedig, bydd y dyddiad yn cyd-fynd â’r dyddiad cynharaf y daeth y newid (e.e. ychwanegiad, diddymiad neu gyfnewidiad) a weithredwyd i rym. Am ragor o wybodaeth gweler ein canllaw i ddeddfwriaeth ddiwygiedig ar Ddeall Deddfwriaeth.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys