SCHEDULE 1Form and Content of Accounts of Insurance Companies and Groups
PART IIndividual Accounts
Chapter IGeneral Rules and Formats
Section BThe Required Formats for Accounts
III
Non-technical account
1
Balance on the general business technical account (item I.10)
2
Balance on the long term business technical account (item II.13)
3
Investment income (8)
a
income from participating interests, with a separate indication of that derived from group undertakings
b
income from other investments, with a separate indication of that derived from group undertakings
aa
income from land and buildings
bb
income from other investments
c
value re-adjustments on investments
d
gains on the realisation of investments
3a
Unrealised gains on investments (9)
4
Allocated investment return transferred from the long term business technical account (item II.12) (10)
5
Investment expenses and charges (8)
a
investment management expenses, including interest
b
value adjustments on investments
c
losses on the realisation of investments
5a
Unrealised losses on investments (9)
6
Allocated investment return transferred to the general business technical account (item I.2) (10)
7
Other income
8
Other charges, including value adjustments
8a
Profit or loss on ordinary activities before tax
9
Tax on profit or loss on ordinary activities
10
Profit or loss on ordinary activities after tax
11
Extraordinary income
12
Extraordinary charges
13
Extraordinary profit or loss
14
Tax on extraordinary profit or loss
15
Other taxes not shown under the preceding items
16
Profit or loss for the financial year