SCHEDULES

SCHEDULE 9A U.K. Form and Content of Accounts of Insurance Companies and Groups

Modifications etc. (not altering text)

C1 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)

PART I U.K. Individual Accounts

Chapter iii U.K. Notes to the Accounts

General U.K.

Sums denominated in foreign currencies U.K.

57 Where any sums originally denominated in foreign currencies have been brought into account under any items shown in the balance sheet or profit and loss account format, the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up) shall be stated.