Prospective
PART IU.K.BALANCE SHEET FORMAT
ASSETSU.K.
A. Intangible assetsU.K.
1. Development costs
2. Concessions, patents, licences, trade marks and similar rights and assets (1)
3. Goodwill (2)
4. Payments on account
Commencement Information
I1Sch. 2 Pt. I(crossheading)(assets_paragraph)(A) in force at 1.9.1994, see reg. 1
B. InvestmentsU.K.
I. Land and buildings (3)
II. Investments in associated bodies
1.Investments in subsidiaries
(a)Shares
(b)Loans
2.Investments in jointly controlled bodies
(a)Shares
(b)Loans
3.Significant investments in other associated bodies (4)
(a)Shares
(b)Loans
III. Other financial investments
1.Shares and other variable-yield securities and units in unit trusts
2.Debt securities and other fixed income securities (5)
3.Participation in investment pools (6)
4.Loans secured by mortgages (7)
5.Other loans (7)
6.Deposits with credit institutions (8)
7.Other (9)
IV. Deposits with ceding undertakings (10)
Commencement Information
I2Sch. 2 Pt. I(crossheading)(assets_paragraph)(B) in force at 1.9.1994, see reg. 1
C. Assets held to cover linked liabilities (11)U.K.
Commencement Information
I3Sch. 2 Pt. I(crossheading)(assets_paragraph)(C) in force at 1.9.1994, see reg. 1
D. Reinsurers' share of technical provisions (12)U.K.
1. Provision for unearned premiums
2. Long term business provision
3. Claims outstanding
4. Provisions for bonuses and rebates
5. Other technical provisions
6. Technical provisions for unit-linked liabilities
Commencement Information
I4Sch. 2 Pt. I(crossheading)(assets_paragraph)(D) in force at 1.9.1994, see reg. 1
E. Debtors (13)U.K.
I. Debtors arising out of direct insurance operations
1.Members or policyholders
2.Intermediaries
II. Debtors arising out of reinsurance operations
III. Other debtors
Commencement Information
I5Sch. 2 Pt. I(crossheading)(assets_paragraph)(E) in force at 1.9.1994, see reg. 1
F. Other assetsU.K.
I. Tangible assets
1.Fixtures, fittings, tools and equipment
2.Payments on account (other than deposits paid on land and buildings) and assets (other than buildings) in course of construction
II. Stocks
1.Raw materials and consumables
2.Work in progress
3.Finished goods and goods for resale
4.Payments on account
III. Cash at bank and in hand
IV. Other (14)
Commencement Information
I6Sch. 2 Pt. I(crossheading)(assets_paragraph)(F) in force at 1.9.1994, see reg. 1
G. Prepayments and accrued incomeU.K.
I. Accrued interest and rent (15)
II. Deferred acquisition costs (16)
III. Other prepayments and accrued income
Commencement Information
I7Sch. 2 Pt. I(crossheading)(assets_paragraph)(G) in force at 1.9.1994, see reg. 1
LIABILITIESU.K.
A. ReservesU.K.
I. Revaluation reserve
II. Reserves provided for by the rules and tables
III. Other reserves
Commencement Information
I8Sch. 2 Pt. I(crossheading)(liabilities_paragraph)(A) in force at 1.9.1994, see reg. 1
B. Subordinated liabilities (17)U.K.
Commencement Information
I9Sch. 2 Pt. I(crossheading)(liabilities_paragraph)(B) in force at 1.9.1994, see reg. 1
Ba. Fund for future appropriations (18)U.K.
Commencement Information
I10Sch. 2 para. Ba in force at 1.9.1994, see reg. 1
C. Technical provisionsU.K.
1. Provision for unearned premiums (19)
(a)gross amount
(b)reinsurance amount (12)
2. Long term business provision (19)(20)(24)
(a)gross amount
(b)reinsurance amount (12)
3. Claims outstanding (21)
(a)gross amount
(b)reinsurance amount (12)
4. Provision for bonuses and rebates (22)
(a)gross amount
(b)reinsurance amount (12)
5. Other technical provisions (23)
(a)gross amount
(b)reinsurance amount (12)
Commencement Information
I11Sch. 2 Pt. I(crossheading)(liabilities_paragraph)(C) in force at 1.9.1994, see reg. 1
D. Technical provisions for linked liabilities (24)U.K.
(a)gross amount
(b)reinsurance amount (12)
Commencement Information
I12Sch. 2 Pt. I(crossheading)(liabilities_paragraph)(D) in force at 1.9.1994, see reg. 1
E. Provisions for other risks and chargesU.K.
1. Provisions for pensions and similar obligations
2. Provisions for taxation
3. Other provisions
Commencement Information
I13Sch. 2 Pt. I(crossheading)(liabilities_paragraph)(E) in force at 1.9.1994, see reg. 1
F. Deposits received from reinsurers (25)U.K.
Commencement Information
I14Sch. 2 Pt. I(crossheading)(liabilities_paragraph)(F) in force at 1.9.1994, see reg. 1
G. Creditors (26)U.K.
I. Creditors arising out of direct insurance operations
II. Creditors arising out of reinsurance operations
III. Debenture loans (27)
IV. Amounts owed to credit institutions
V. Other creditors including taxation and social security
Commencement Information
I15Sch. 2 Pt. I(crossheading)(liabilities_paragraph)(G) in force at 1.9.1994, see reg. 1
H. Accruals and deferred incomeU.K.
Commencement Information
I16Sch. 2 para. H in force at 1.9.1994, see reg. 1