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Companies Act 1985
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Changes over time for: Paragraph 45
Version Superseded: 06/04/2008
Alternative versions:
- 19/12/1993- Amendment
- 06/04/1997
Point in time - Stop date 06/04/2008- Amendment
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Point in time view as at 06/04/1997. This version of this provision has been superseded.
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Provision for unexpired risksU.K.
45The provision for unexpired risks (as defined in paragraph 81 below) shall be computed on the basis of claims and administrative expenses likely to arise after the end of the financial year from contracts concluded before that date, in so far as their estimated value exceeds the provision for unearned premiums and any premiums receivable under those contracts.
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