Form and content of summary financial statement of insurance companies and groups14
1
Schedule 3 to the 1995 Regulations (form and content of summary financial statement of insurance companies and groups)12 is amended as follows.
2
In paragraph 2(2), after “annual accounts” insert “, the directors' remuneration report (if any), the operating and financial review (if any)”.
3
Omit paragraph 3 (summary directors' report).
4
In paragraph 4(3), omit item (l) (dividends).
5
After paragraph 4 insert—
Dividends4A
The summary financial statement shall also contain the information concerning recognised and proposed dividends included in the full accounts and reports.
6
At the end of paragraph 5(1) insert “, and shall also contain the information required by paragraph 4A above”.
7
In paragraph 8, for “after any adjustments” to the end substitute “taking account of any adjustments to corresponding amounts made in the full accounts and reports”.