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

Accounting principles

18

In determining the aggregate amount of any item the amount of each individual asset or liability that falls to be taken into account shall be determined separately.