The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 No. 410

SCHEDULE 3 U.K. INSURANCE COMPANIES: COMPANIES ACT INDIVIDUAL ACCOUNTS

PART 2 U.K. ACCOUNTING PRINCIPLES AND RULES

SECTION E U.K. RULES FOR DETERMINING PROVISIONS

Preliminary U.K.

48.  Provisions which are to be shown in a company's accounts are to be determined in accordance with this Section.