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Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Published date: 31 December 1992

Directive 91/674/EEC - Insurance Accounts Directive (IAD)

Comparing proposed amendment...
Recitals
Section 1 Preliminary provisions and scope (arts. 1-4)
Amended
Article 1
Entered into force
Article 2
Entered into force
Article 3
Amended
Article 4
Section 2 General provisions concerning the balance sheet and the profit and loss account (art. 5)
Entered into force
Article 5
Section 3 Layout of the balance sheet (arts. 6-7)
Amended
Article 6
Entered into force
Article 7
Section 4 Special provisions relating to certain balance-sheet items (arts. 8-32)
Entered into force
Article 8
Entered into force
Article 9
Entered into force
Article 10
Entered into force
Article 11
Entered into force
Article 12
Entered into force
Article 13
Entered into force
Article 14
Entered into force
Article 15
Entered into force
Article 16
Entered into force
Article 17
Entered into force
Article 18
Entered into force
Article 19
Entered into force
Article 20
Entered into force
Article 21
Entered into force
Article 22
Entered into force
Article 23
Entered into force
Article 24
Entered into force
Article 25
Entered into force
Article 26
Entered into force
Article 27
Entered into force
Article 28
Entered into force
Article 29
Entered into force
Article 30
Entered into force
Article 31
Entered into force
Article 32
Section 5 Layout of the profit and loss account (arts. 33-34)
Entered into force
Article 33
Entered into force
Article 34 Profit and loss account
Section 6 Special provisions relating to certain profit-and-loss-account items (arts. 35-44)
Entered into force
Article 35
Entered into force
Article 36
Entered into force
Article 37
Entered into force
Article 38
Entered into force
Article 39
Entered into force
Article 40
Entered into force
Article 41
Entered into force
Article 42
Entered into force
Article 43
Entered into force
Article 44
Section 7 Valuation rules (arts. 45-62)
Entered into force
Article 45
Amended
Article 46
Inserted
Article 46a
Entered into force
Article 47
Entered into force
Article 48
Entered into force
Article 49
Entered into force
Article 50
Entered into force
Article 51
Entered into force
Article 52
Entered into force
Article 53
Entered into force
Article 54
Entered into force
Article 55
Entered into force
Article 56 Technical provisions
Entered into force
Article 57 Provision for unearned premiums
Entered into force
Article 58 Provision for unexpired risks
Entered into force
Article 59 Life assurance provision
Entered into force
Article 60 Provisions for claims outstanding
Entered into force
Article 61
Entered into force
Article 62
Section 8 Contents of the notes on the accounts (arts. 63-64)
Entered into force
Article 64
Entered into force
Article 63
Section 9 Provisions relating to consolidated accounts (arts. 65-67)
Entered into force
Article 67
Entered into force
Article 65
Entered into force
Article 66
Section 10 Publication (art. 68)
Entered into force
Article 68
Section 11 Final provisions (arts. 69-72)
Entered into force
Article 72
Entered into force
Article 71
Entered into force
Article 70
Entered into force
Article 69
Deleted
Annex - Provisions relating to Lloyd's
Done at