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 I General Rules and Formats

Section A General 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(a) any amount set aside or proposed to be set aside to, or withdrawn or proposed to be withdrawn from, reserves; and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.