The Member States shall prescribe the following layout for balance sheets:
A.showing separately called-up capital (unless national law requires called-up capital to be included under liabilities, in which case capital called but not yet paid must be included as an asset either under A or under E (IV)).
B.as described unter items B and C (I) of Article 9 of Directive 78/660/EEC, showing separately:
formation expenses, as defined by national law and in so far as national law permits their being shown as an asset (unless national law requires their disclosure in the notes on the accounts),
goodwill, to the extent that it was acquired for valuable consideration (unless national law requires its disclosure in the notes on the accounts).
Land and buildings:
showing separately land and buildings occupied by an insurance undertaking for its own activities (unless national law requires their disclosure in the notes on the accounts).
Investments in affiliated undertakings and participating interests:
Shares in affiliated undertakings.
Debt securities issued by, and loans to, affiliated undertakings.
Participating interests.
Debt securities issued by, and loans to, undertakings with which an insurance undertaking is linked by virtue of a participating interest.
Other financial investments:
Shares and other variable-yield securities and units in unit trusts.
Debt securities and other fixed-income securities.
Participation in investment pools.
Loans guaranteed by mortgages.
Other loans.
Deposits with credit institutions.
Other.
Deposits with ceding undertakings.
D.
E.(Amounts owed by:
affiliated undertakings, and
undertakings with which an insurance undertaking is linked by virtue of participating interests
shall be shown separately, as sub-items of items I, II and III).
Debtors arising out of direct insurance operations
policyholders;
intermediaries.
Debtors arising out of reinsurance operations.
Other debtors.
Subscribed capital called but not paid
(unless national law requires that capital called but not paid be shown as an asset under A).
Tangible assets and stocks as listed under C (II) and D (I) in Article 9 of Directive 78/660/EEC, other than land and buildings, buildings under construction and deposits paid on land and buildings.
Cash at bank and in hand.
Own shares (with an indication of their nominal value or, in the absence of a nominal value, their accounting par value) to the extent that national law permits their being shown in the balance sheet.
Other.
Accrued interest and rent.
Deferred acquisition costs (distinguishing those arising in non-life insurance and life-assurance business).
Other prepayments and accrued income.
H.(unless national law requires it to be shown as a liability under A (VI)).
Provisions for pensions and similar obligations.
Provisions for taxation.
Other provisions.
F.
G.(Amounts owed to:
affiliated undertakings, and
undertakings with which an insurance undertaking is linked by virtue of a participating interest
shall be shown separately, as sub-items.)
Creditors arising out of direct insurance operations.
Creditors arising out of reinsurance operations.
Debenture loans, showing convertible loans separately.
Amounts owed to credit institutions.
Other creditors, including tax and social security.
H.
I.(unless national law requires it to be shown as a liability under A (VI)).
Textual Amendments
F1 Substituted by Directive 2003/51/EC of the European Parliament and of the Council of 18 June 2003 amending Directives 78/660/EEC, 83/349/EEC, 86/635/EEC and 91/674/EEC on the annual and consolidated accounts of certain types of companies, banks and other financial institutions and insurance undertakings (Text with EEA relevance).
Article 14 of Directive 78/660/EEC shall not apply to commitments linked to insurance activities.