http://www.legislation.gov.uk/id/nisi/1986/1032/schedule/9A/part/1/crossheading/notes-on-the-balance-sheet-format

SCHEDULES

F2SCHEDULE 9AForm and Content of Accounts of Insurance Companies and Groups

Annotations:

Amendments (Textual)

SR 1994/428

PART 1INDIVIDUAL ACCOUNTS

Notes on the Balance Sheet Format

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.