- Status
- In Force
- Penalty ceiling
- Regulated
Does it bind you?
Business-side roles with duties under this instrument.
Trader15
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
Value Added Tax Regulations 1995
416 duties
Companies Act 2006
243 duties
Companies Act 1985
85 duties
Director or Officer — also bound by 429 other Acts
Insolvency (England and Wales) Rules 2016
162 duties
Companies Act 2006
126 duties
Insolvency Act 1986
77 duties
Building Societies Act 1986
32 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.
29 other provisions — procedural and definitional
sch. 1
ASSETS
sch. 1 para. 2
sch. 1 para. 2
s.001
Citation and interpretation
s.002
Insurance companies
s.003
Insurance groups
s.004
Form and content of accounts
s.005
Minor and consequential amendments
s.006
Exempted companies
s.007
Transitional provisions
s.008
Deposits with credit institutions (Assets item C.III.6) This item shall... (opens in a new tab)
Schedules
Schedules
16 of 69 shown
s.sch001
Schedule 1 para.35
Regulated
- Disclose write-off period and reasons for capitalised development costsTrader
s.sch001
Schedule 1 para.36
Regulated
- Write off goodwill systematically over its useful economic life and disclose the periodDirector or Officer
s.sch001
Schedule 1 para.37
Regulated
- Write off debt discount and disclose in notesTrader
s.sch001
Schedule 1 para.39
Regulated
- Calculate the cost of acquired or constructed assets correctlyTrader
s.sch001
(1) Explicit discounting or deductions to take account of investment...
Regulated
- Comply with discounting conditions and disclose provisionsTrader
s.sch001
Schedule 1 para.55
Regulated
- Disclose accounting policies in annual accountsTrader
s.sch001
If the company has allotted any shares during the financial...
Regulated
- Report share allotment details in annual accountsTrader
s.sch001
(1) With respect to any contingent right to the allotment...
Regulated
- Disclose details of share options and contingent share rightsTrader
s.sch001
(1) If the company has issued any debentures during the...
Regulated
- Disclose debenture issue details in your annual accountsTrader
s.sch001
Schedule 1 para.62
Regulated
- Disclose detailed asset information in insurance company accountsTrader
s.sch001
Where any assets of the company (other than listed investments)...
Regulated
- Disclose valuation details for assets valued on alternative basesTrader
s.sch001
Schedule 1 para.65
Regulated
- Disclose breakdown of investments by listing status in annual accountsTrader
s.sch001
Schedule 1 para.68
Regulated
- Disclose long-term and secured debts in balance sheetTrader
s.sch001
If any fixed cumulative dividends on the company’s shares are...
Regulated
- Disclose arrears on fixed cumulative dividends in accountsTrader
s.sch001
Schedule 1 para.75
Regulated
- Disclose general insurance business financial data in annual accountsTrader
s.sch001
(1) As regards long term business, the company shall disclose—...
Regulated
- Disclose long-term insurance premiums and reinsurance balance with breakdownsTrader
53 other schedules
s.sch001
Subject to paragraphs 20 to 29 above, the amounts to...
s.sch001
Schedule 1 para.31
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
Schedule 1 para.38
s.sch001
(1) Subject to the qualification mentioned below, the cost of...
s.sch001
Schedule 1 para.41
s.sch001
Schedule 1 para.42
s.sch001
Schedule 1 para.43
s.sch001
Schedule 1 para.44
s.sch001
Schedule 1 para.45
s.sch001
Schedule 1 para.46
s.sch001
Schedule 1 para.47
s.sch001
Schedule 1 para.49
s.sch001
Schedule 1 para.50
s.sch001
Schedule 1 para.51
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
Any information required in the case of any company by...
s.sch001
It shall be stated whether the accounts have been prepared...
s.sch001
Schedule 1 para.57
s.sch001
Schedule 1 para.58
s.sch001
In relation to any amount which is included under Assets...
s.sch001
Schedule 1 para.66
s.sch001
Schedule 1 para.67
s.sch001
Schedule 1 para.70
s.sch001
Schedule 1 para.71
s.sch001
Schedule 1 para.72
s.sch001
Schedule 1 para.73
s.sch001
Schedule 1 para.74
s.sch001
(1) Subject to sub-paragraph (2) below, there shall be disclosed...
s.sch001
Schedule 1 para.79
s.sch001
Schedule 1 para.80
s.sch001
Schedule 1 para.81
s.sch001
Schedule 1 para.82
s.sch001
Schedule 1 para.83
s.sch001
Schedule 1 para.84
s.sch001
Schedule 1 para.85
s.sch001
Schedule 1 para.86
s.sch001
Technical account General business (1) Earned premiums, net of reinsurance—...
s.sch001
Technical account Long term business (1) Earned premiums, net of...
s.sch001
Non-technical account (1) Balance on the general business technical account...
s.sch002
In section 228(2)(b) of the 1985 Act (exemption for parent...
s.sch002
In section 254(3) of the 1985 Act (exemption from requirements...
s.sch002
Section 255C of the 1985 Act (directors' report where accounts...
s.sch002
In section 260(6) of the 1985 Act (participating interests), for...
s.sch002
In the index of defined expressions set out in section...
s.sch002
In section 268(1) of the 1985 Act (realised profits of...
s.sch002
Schedule 10 to the 1985 Act (directors' report where accounts...
s.sch002
In Schedule 11 to the 1985 Act (modifications of Part...
s.sch002
In Schedule 22 to the 1985 Act (provisions applying to...
s.schedule/1/part/i/chapter/i/crossheading/the/requi
ASSETS
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.