The Companies Act 1985 (Insurance Companies Accounts) Regulations 1993 No. 3246

SCHEDULE 1 Form and Content of Accounts of Insurance Companies and Groups

PART I Individual Accounts

Chapter II Accounting Principles and Rules

Section D Rules for Determining Provisions

Equalisation provision

50.  Any equalisation provision established under the Insurance Companies (Credit Insurance) Regulations 1990 shall be valued in accordance with the provisions of those Regulations.