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

PART IIndividual Accounts

Chapter IGeneral Rules and Formats

Section AGeneral Rules

5.

Every profit and loss account of a company shall show separately as additional items —

(a)

any amount set aside or proposed to be set aside to, or withdrawn or proposed to be withdrawn from, reserves; and

(b)

the aggregate amount of any dividends paid and proposed.