http://www.legislation.gov.uk/nisi/1986/1032/schedule/9A/paragraph/p455The Companies (Northern Ireland) Order 1986 (revoked)texttext/xmlenStatute Law Database2024-04-022009-10-01SCHEDULESSCHEDULE 9AForm and Content of Accounts of Insurance Companies and GroupsPART 1INDIVIDUAL ACCOUNTSNotes on the Balance Sheet Format(Assets items C.III.4 and C.III.5)