icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
Directive 91/674/EEC - Insurance Accounts Directive (IAD)RecitalsSection 1 Preliminary provisions and scope (arts. 1-4)Article 1Article 2Article 3Article 4Section 2 General provisions concerning the balance sheet and the profit and loss account (art. 5)Article 5Section 3 Layout of the balance sheet (arts. 6-7)Article 6Article 7Section 4 Special provisions relating to certain balance-sheet items (arts. 8-32)Article 8Article 9Article 10Article 11Article 12Article 13Article 14Article 15Article 16Article 17Article 18Article 19Article 20Article 21Article 22Article 23Article 24Article 25Article 26Article 27Article 28Article 29Article 30Article 31Article 32Section 5 Layout of the profit and loss account (arts. 33-34)Article 33Article 34 Profit and loss accountSection 6 Special provisions relating to certain profit-and-loss-account items (arts. 35-44)Article 35Article 36Article 37Article 38Article 39Article 40Article 41Article 42Article 43Article 44Section 7 Valuation rules (arts. 45-62)Article 45Article 46Article 46aArticle 47Article 48Article 49Article 50Article 51Article 52Article 53Article 54Article 55Article 56 Technical provisionsArticle 57 Provision for unearned premiumsArticle 58 Provision for unexpired risksArticle 59 Life assurance provisionArticle 60 Provisions for claims outstandingArticle 61Article 62Section 8 Contents of the notes on the accounts (arts. 63-64)Article 64Article 63Section 9 Provisions relating to consolidated accounts (arts. 65-67)Article 67Article 65Article 66Section 10 Publication (art. 68)Article 68Section 11 Final provisions (arts. 69-72)Article 72Article 71Article 70Article 69Annex - Provisions relating to Lloyd'sDone at
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 23rd December 2024
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext

Section 5 Layout of the profit and loss account (arts. 33-34)

Article 33
Article 34 Profit and loss account
PreviousNext