SCHEDULES
SCHEDULE 9A Form and Content of Accounts of Insurance Companies and Groups
PART I Individual Accounts
Chapter I General Rules and Formats
Section A General Rules
5
Every profit and loss account of a company shall show separately as additional items —
(a)
any amount set aside or proposed to be set aside to, or withdrawn or proposed to be withdrawn from, reserves; F1. . .
(b)
the aggregate amount of any dividends paid and proposed.
F2(c)
if it is not shown in the notes to the accounts, the aggregate amount of any dividends proposed