http://www.legislation.gov.uk/id/ukpga/1985/6

SCHEDULES

SCHEDULE 9A Form and Content of Accounts of Insurance Companies and Groups

PART I Individual Accounts

Chapter II Accounting Principles and Rules

Section A Accounting Principles

Preliminary

13

Subject to paragraph 19 below, the amounts to be included in respect of all items shown in a company’s accounts shall be determined in accordance with the principles set out in paragraphs 14 to 18 below.