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The Insurance Companies (Accounts and Statements) (Amendment) Regulations 1997
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- UK Statutory Instruments
- 1997 No. 2911
- Regulation 15
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Schedule 4 to the 1996 Regulations: abstract of valuation report prepared by the appointed actuary
15.—(1) Renumber paragraph 20 of Schedule 4 to the 1996 Regulations as 20(1) and after the renumbered 20(1) insert—
“(2) The analyses of unit liabilities shall also include the liabilities in respect of any amounts deposited with the company under a deposit back arrangement as defined in paragraph 12(4)(a) of this Schedule which are either unit liabilities in respect of property linked benefits or investment liabilities in respect of index linked benefits.
(3) In the event that the liability for a specific fund link is wholly reinsured so that entries in columns 8 and 9 of Form 55 are omitted in accordance with paragraph 4 of the instructions for the completion of that form a statement, if such be the case, to the effect that the provisions of section 35A of the Insurance Companies Act 1982 have been complied with in accordance with any published guidance in relation to the liabilities so reinsured.”.
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