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(1)Schedule 9A to the [1985 c. 6.] Companies Act 1985 and Schedule 9A to the [S.I. 1986/1032 (N.I. 6)] Companies (Northern Ireland) Order 1986 (form and content of accounts of insurance companies and groups) shall be amended as follows.
(2)In Note (24) on the balance sheet format set out in Section B—
(a)after “(Liabilities item C.5)” there shall be inserted—
“This item shall comprise the amount of any reserve maintained by the company under section 34A of the Insurance Companies Act 1982.”; and
(b)after “This item shall” there shall be inserted “also”.
(3)For paragraph 50 there shall be substituted—
50The amount of any reserve maintained—
(a)under section 34A of the Insurance Companies Act 1982 (“the 1982 Act”), or
(b)under regulation 76 of, and Schedule 14 to, the Insurance Companies Regulations 1994 (“the 1994 Regulations”),
shall be determined in accordance with regulations under section 34A of the 1982 Act or, as the case may be, in accordance with regulation 76 of, and Schedule 14 to, the 1994 Regulations.”.
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