SCHEDULES
C1SCHEDULE 9A Form and Content of Accounts of Insurance Companies and Groups
Annotations:
Modifications etc. (not altering text)
PART I Individual Accounts
Chapter II Accounting Principles and Rules
Section C Historical Cost Accounting Rules
Valuation of assets
31General rules
Subject to any provision for depreciation or diminution in value made in accordance with paragraph 32 or 33 below, the amount to be included in respect of any asset in the balance sheet format shall be its cost.
Sch. 9A applied in part (with modifications) (31.12.2004) by The Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2004 (S.I. 2004/3219), reg. 3(4)(d), Sch.
Sch. 9A applied in part (31.12.2004) by The Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2004 (S.I. 2004/3219), reg. 8(4)(5)