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The Insurance Companies (Accounts and Statements) Regulations 1996

13.  Where any rights of any policy holders to participate in profits relate to profits from particular parts of a long term business fund—

(a)a revenue account in the format of Form 40 for each such part except where such information is provided elsewhere; and

(b)the principles and methods applied in apportioning the investment income, increase or decrease in the value of assets brought into account, expenses and taxation between each part, where these particulars are not provided elsewhere.