SCHEDULES
SCHEDULE 9A Form and Content of Accounts of Insurance Companies and Groups
PART I Individual Accounts
Chapter I General Rules and Formats
Section B The Required Formats for Accounts
Special rules for balance sheet format
Deferred acquisition costs
12
The costs of acquiring insurance policies which are incurred during a financial year but which relate to a subsequent financial year shall be deferred in a manner specified in Note (17) on the balance sheet format.