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The Companies Act 1985 (Insurance Companies Accounts) Regulations 1993
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Separate statement of certain items of income and expenditure
73.—(1) Subject to the following provisions of this paragraph, each of the amounts mentioned below shall be stated.
(2) The amount of the interest on or any similar charges in respect of —
(a)bank loans and overdrafts, and loans made to the company (other than bank loans and overdrafts) which —
(i)are repayable otherwise than by instalments and fall due for repayment before the end of the period of five years beginning with the day next following the end of the financial year; or
(ii)are repayable by instalments the last of which falls due for payment before the end of that period; and
(b)loans of any other kind made to the company.
This sub-paragraph does not apply to interest or charges on loans to the company from group undertakings, but, with that exception, it applies to interest or charges on all loans, whether made on the security of debentures or not.
(3) The amount respectively set aside for redemption of share capital and for redemption of loans.
(4) The amount of income from listed investments.
(5) The amount charged to revenue in respect of sums payable in respect of the hire of plant and machinery.
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