Council Directive of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings (91/674/EEC) (c. 674)

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SECTION 4 U.K. Special provisions relating to certain balance-sheet items

Article 17 U.K. Assets: item G (I)Accrued interest and rent

This item shall comprise those items that represent interest and rent that have been earned up to the balance-sheet date but have not yet become receivable.