Schedule 1 para.35
- Disclose write-off period and reasons for capitalised development costs
UK Statutory Instrument
1993
United Kingdom
The Companies Act 1985 (Insurance Companies Accounts) Regulations 1993
At a glance
What's here
16 compliance obligations
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Schedule 1 para.36
- Write off goodwill systematically over its useful economic life and disclose the period
Schedule 1 para.37
- Write off debt discount and disclose in notes
Schedule 1 para.39
- Calculate the cost of acquired or constructed assets correctly
(1) Explicit discounting or deductions to take account of investment...
- Comply with discounting conditions and disclose provisions
Schedule 1 para.55
- Disclose accounting policies in annual accounts
If the company has allotted any shares during the financial...
- Report share allotment details in annual accounts
(1) With respect to any contingent right to the allotment...
- Disclose details of share options and contingent share rights
(1) If the company has issued any debentures during the...
- Disclose debenture issue details in your annual accounts
Schedule 1 para.62
- Disclose detailed asset information in insurance company accounts
Where any assets of the company (other than listed investments)...
- Disclose valuation details for assets valued on alternative bases
Schedule 1 para.65
- Disclose breakdown of investments by listing status in annual accounts
Schedule 1 para.68
- Disclose long-term and secured debts in balance sheet
If any fixed cumulative dividends on the company’s shares are...
- Disclose arrears on fixed cumulative dividends in accounts
Schedule 1 para.75
- Disclose general insurance business financial data in annual accounts
(1) As regards long term business, the company shall disclose—...
- Disclose long-term insurance premiums and reinsurance balance with breakdowns
Browse 53 other Schedules — structural / supplementary
Subject to paragraphs 20 to 29 above, the amounts to...
Schedule 1 para.31
In the case of any asset included under Assets item...
(1) This paragraph applies to any asset included under Assets...
(1) This paragraph applies to assets included under Assets items...
Schedule 1 para.38
(1) Subject to the qualification mentioned below, the cost of...
Schedule 1 para.41
Schedule 1 para.42
Schedule 1 para.43
Schedule 1 para.44
Schedule 1 para.45
Schedule 1 para.46
Schedule 1 para.47
Schedule 1 para.49
Schedule 1 para.50
Schedule 1 para.51
(1) The excess of the premiums written over the claims...
(1) The figures shown in the technical account or in...
Any information required in the case of any company by...
It shall be stated whether the accounts have been prepared...
Schedule 1 para.57
Schedule 1 para.58
In relation to any amount which is included under Assets...
Schedule 1 para.66
Schedule 1 para.67
Schedule 1 para.70
Schedule 1 para.71
Schedule 1 para.72
Schedule 1 para.73
Schedule 1 para.74
(1) Subject to sub-paragraph (2) below, there shall be disclosed...
Schedule 1 para.79
Schedule 1 para.80
Schedule 1 para.81
Schedule 1 para.82
Schedule 1 para.83
Schedule 1 para.84
Schedule 1 para.85
Schedule 1 para.86
Technical account General business (1) Earned premiums, net of reinsurance—...
Technical account Long term business (1) Earned premiums, net of...
Non-technical account (1) Balance on the general business technical account...
In section 228(2)(b) of the 1985 Act (exemption for parent...
In section 254(3) of the 1985 Act (exemption from requirements...
Section 255C of the 1985 Act (directors' report where accounts...
In section 260(6) of the 1985 Act (participating interests), for...
In the index of defined expressions set out in section...
In section 268(1) of the 1985 Act (realised profits of...
Schedule 10 to the 1985 Act (directors' report where accounts...
In Schedule 11 to the 1985 Act (modifications of Part...
In Schedule 22 to the 1985 Act (provisions applying to...
ASSETS
Browse 29 other sections — procedural / definitional / commencement
ASSETS
sch. 1 para. 2
Citation and interpretation
(1) Subject to the following provisions of this Part of...
Insurance companies
(1) Any item required in accordance with paragraph 1 above...
Insurance groups
(1) In respect of every item shown in the balance...
Form and content of accounts
Subject to the provisions of this Schedule, amounts in respect...
Minor and consequential amendments
Every profit and loss account of a company shall show...
Exempted companies
The provisions of this Schedule which relate to long term...
Transitional provisions
(1) References in this Part of this Schedule to the...
Deposits with credit institutions (Assets item C.III.6) This item shall...
Unrealised gains and losses on investments (Long term business technical...
Allocated investment return (General business technical account: items I.2 and...
Subject to paragraph 19 below, the amounts to be included...
The company shall be presumed to be carrying on business...
If it appears to the directors of a company that...
Subject to paragraphs 27 to 29 below—
(1) Subject to paragraph 24 below, investments falling to be...
(1) This paragraph applies to debt securities and other fixed-income...
(1) Subject to sub-paragraph (5) below, in the case of...
(1) Where— (a) the value of any asset of a...
(1) This paragraph applies where the amounts to be included...
(1) Subject to sub-paragraph (7) below, with respect to any...
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