Northern Ireland Statutory Rule SI 1994/428 United Kingdom

Companies (1986 Order) (Insurance Companies Accounts) Regulations (Northern Ireland) 1994

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Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Trader14 Director or Officer1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties
Director or Officer — also bound by 429 other Acts
Companies Act 2006 126 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

sch. 1 para. 1 sch. 1 para. 1 Regulated
  • Present balance sheet and profit and loss account in prescribed formatTrader
sch. 1 para. 5 sch. 1 para. 5 Regulated
  • Show reserves movements and dividend totals in profit and loss accountTrader
32 other provisions — procedural and definitional
sch. 1 sch. 1
sch. 1 para. 2 sch. 1 para. 2
sch. 1 para. 3 sch. 1 para. 3
s.001 Citation, commencement and interpretation
s.001 (1) Subject to the following provisions of this Part— (opens in a new tab)
s.002 Insurance companies
s.002 (1) Any item required in accordance with paragraph 1 to... (opens in a new tab)
s.003 Insurance groups
s.003 (1) In respect of every item shown in the balance... (opens in a new tab)
s.004 Form and content of accounts
s.004 Subject to the provisions of this Schedule, amounts in respect... (opens in a new tab)
s.005 Minor and consequential amendments
s.005 Every profit and loss account of a company shall show... (opens in a new tab)
s.006 Exempted companies
s.006 The provisions of this Schedule which relate to long term... (opens in a new tab)
s.007 Transitional provisions
s.007 (1) References in this Part to the balance sheet format... (opens in a new tab)
s.010 Additional Items (opens in a new tab)
s.013 Subject to paragraph 19, the amounts to be included in... (opens in a new tab)
s.014 The company shall be presumed to be carrying on business... (opens in a new tab)
s.019 If it appears to the directors of a company that... (opens in a new tab)
s.020 Subject to paragraphs 27 to 29— (a) the amounts to... (opens in a new tab)
s.022 (1) Subject to paragraph 24, investments falling to be included... (opens in a new tab)
s.024 (1) This paragraph applies to debt securities and other fixed-income... (opens in a new tab)
s.025 (1) Subject to sub-paragraph (5), in the case of investments... (opens in a new tab)
s.027 (1) Where— (a) the value of any asset of a... (opens in a new tab)
s.028 (1) This paragraph applies where the amounts to be included... (opens in a new tab)
s.029 (1) Subject to sub-paragraph (7), with respect to any determination... (opens in a new tab)
s.s.(1) Called up share capital not paid Assets items A and...
s.s.(2) Outward reinsurance premiums (General business technical account: item I.1(b) Long-term...
s.s.a ASSETS
s.s.i Technical account—General business (1) Earned premiums, net of reinsurance
Schedules

Schedules

13 of 68 shown
s.sch001 Development costs Regulated
  • Disclose development costs in accounts notes with write-off period and reasonsTrader
s.sch001 Goodwill Regulated
  • Depreciate acquired goodwill systematically and disclose the write-off periodDirector or Officer
s.sch001 Excess of money owed over value received as an asset item Regulated
  • Write off excess debt asset each year and disclose in notesTrader
s.sch001 (1) Explicit discounting or deductions to take account of investment... Regulated
  • If you discount insurance claim provisions, follow strict conditions and disclose detailsTrader
s.sch001 Disclosure of accounting policies Regulated
  • Disclose accounting policies in your annual accountsTrader
s.sch001 If the company has allotted any shares during the financial... Regulated
  • Disclose share allotment details in annual accountsTrader
s.sch001 (1) With respect to any contingent right to the allotment... Regulated
  • Disclose contingent share allotment rights in company accountsTrader
s.sch001 (1) If the company has issued any debentures during the... Regulated
  • Disclose debenture issue details in annual accountsTrader
s.sch001 Assets Regulated
  • Disclose asset movements and depreciation in annual accountsTrader
s.sch001 Where any assets of the company (other than listed investments)... Regulated
  • Disclose valuation history and valuers' details for non-listed assetsTrader
s.sch001 Details of indebtedness Regulated
  • Disclose long-term and secured debts in your annual accountsTrader
s.sch001 Particulars of business Regulated
  • Disclose detailed breakdown of general insurance business figuresTrader
s.sch001 (1) As regards long term business, the company shall disclose—... Regulated
  • Disclose long-term insurance premium breakdowns in accountsTrader
55 other schedules
s.sch001 Subject to paragraphs 20 to 29, the amounts to be...
s.sch001 General rules
s.sch001 In the case of any asset included under Assets item...
s.sch001 (1) This paragraph applies to any asset included under Assets...
s.sch001 (1) This paragraph applies to assets included under Assets items...
s.sch001 Assets included at a fixed amount
s.sch001 Determination of cost
s.sch001 (1) Subject to the qualification mentioned below, the cost of...
s.sch001 Substitution of original amount where price or cost unknown
s.sch001 Preliminary
s.sch001 Technical provisions
s.sch001 Provision for unearned premiums
s.sch001 Provision for unexpired risks
s.sch001 Long term business provision
s.sch001 General business
s.sch001 Long term business
s.sch001 Equalisation provision
s.sch001 Accounting on a non-annual basis
s.sch001 (1) The excess of the premiums written over the claims...
s.sch001 (1) The figures shown in the technical account or in...
s.sch001 information required in the case of any company by the...
s.sch001 It shall be stated whether the accounts have been prepared...
s.sch001 Sums denominated in foreign currencies
s.sch001 Share capital and debentures
s.sch001 In relation to any amount which is included under Assets...
s.sch001 Investments
s.sch001 Reserves and provisions
s.sch001 Provision for taxation
s.sch001 If any fixed cumulative dividends on the company’s shares are...
s.sch001 Guarantees and other financial commitments
s.sch001 Dealings with or interests in group undertakings
s.sch001 Miscellaneous matters
s.sch001 Separate statement of certain items of income and expenditure
s.sch001 Particulars of tax
s.sch001 (1) Subject to sub-paragraph (2) there shall be disclosed as...
s.sch001 Commissions
s.sch001 Particulars of staff
s.sch001 Miscellaneous matters
s.sch001 General
s.sch001 Loans
s.sch001 Materiality
s.sch001 Provisions
s.sch001 Staff costs
s.sch001 Fund for future appropriations (19)
s.sch001 Reinsurers' share of technical provisions (12) (1) Provision for unearned...
s.sch001 Accruals and deferred income
s.sch002 In Article 236(2)(b) of the 1986 Order (exemption for parent...
s.sch002 In Article 262(3) of the 1986 Order (exemption from requirements...
s.sch002 Article 263C of the 1986 Order (directors' report where accounts...
s.sch002 In Article 268(6) of the 1986 Order (participating interests), for...
s.sch002 In the index of defined expressions set out in Article...
s.sch002 In Article 276(1) of the 1986 Order (realised profits of...
s.sch002 Schedule 10 to the 1986 Order (directors' report where accounts...
s.sch002 In Schedule 11 to the 1986 Order (modifications of Part...
s.sch002 In Schedule 21 to the 1986 Order (provisions applying to...

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