Particulars of businessU.K.
85.—(1) As regards general business a company must disclose—
(a)gross premiums written,
(b)gross premiums earned,
(c)gross claims incurred,
(d)gross operating expenses, and
(e)the reinsurance balance.
(2) The amounts required to be disclosed by sub-paragraph (1) must be broken down between direct insurance and reinsurance acceptances, if reinsurance acceptances amount to 10 per cent or more of gross premiums written.
(3) Subject to sub-paragraph (4), the amounts required to be disclosed by sub-paragraphs (1) and (2) with respect to direct insurance must be further broken down into the following groups of classes—
(a)accident and health,
(b)motor (third party liability),
(c)motor (other classes),
(d)marine, aviation and transport,
(e)fire and other damage to property,
(f)third-party liability,
(g)credit and suretyship,
(h)legal expenses,
(i)assistance, and
(j)miscellaneous,
where the amount of the gross premiums written in direct insurance for each such group exceeds 10 million Euros.
(4) The company must in any event disclose the amounts relating to the three largest groups of classes in its business.