The Companies Act 1985 (Insurance Companies Accounts) Regulations 1993

Investments

65.  In respect of the amount of each item which is shown in the company’s balance sheet under Assets item C (investments) there shall be stated —

(a)how much of that amount is ascribable to listed investments; and

(b)how much of any amount so ascribable is ascribable to investments as respects which there has been granted a listing on a recognised investment exchange other than an overseas investment exchange within the meaning of the Financial Services Act 1986 and how much to other listed investments.