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European
Legislation (EU)
EU Directives
1991
Information
Table of Contents
Table of Contents
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Directive 91/674/EEC - Insurance Accounts Directive (IAD)
Recitals
Section 1 Preliminary provisions and scope (arts. 1-4)
Article 1
Article 2
Article 3
Article 4
Section 2 General provisions concerning the balance sheet and the profit and loss account (art. 5)
Article 5
Section 3 Layout of the balance sheet (arts. 6-7)
Article 6
Article 7
Section 4 Special provisions relating to certain balance-sheet items (arts. 8-32)
Article 8
Article 9
Article 10
Article 11
Article 12
Article 13
Article 14
Article 15
Article 16
Article 17
Article 18
Article 19
Article 20
Article 21
Article 22
Article 23
Article 24
Article 25
Article 26
Article 27
Article 28
Article 29
Article 30
Article 31
Article 32
Section 5 Layout of the profit and loss account (arts. 33-34)
Article 33
Article 34 Profit and loss account
Section 6 Special provisions relating to certain profit-and-loss-account items (arts. 35-44)
Article 35
Article 36
Article 37
Article 38
Article 39
Article 40
Article 41
Article 42
Article 43
Article 44
Section 7 Valuation rules (arts. 45-62)
Article 45
Article 46
Article 46a
Article 47
Article 48
Article 49
Article 50
Article 51
Article 52
Article 53
Article 54
Article 55
Article 56 Technical provisions
Article 57 Provision for unearned premiums
Article 58 Provision for unexpired risks
Article 59 Life assurance provision
Article 60 Provisions for claims outstanding
Article 61
Article 62
Section 8 Contents of the notes on the accounts (arts. 63-64)
Article 64
Article 63
Section 9 Provisions relating to consolidated accounts (arts. 65-67)
Article 67
Article 65
Article 66
Section 10 Publication (art. 68)
Article 68
Section 11 Final provisions (arts. 69-72)
Article 72
Article 71
Article 70
Article 69
Annex - Provisions relating to Lloyd's
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Directive 91/674/EEC - Insurance Accounts Directive (IAD)
Section 6 Special provisions relating to certain profit-and-loss-account items (arts. 35-44)
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Section 6 Special provisions relating to certain profit-and-loss-account items (arts. 35-44)
Article 35
Article 36
Article 37
Article 38
Article 39
Article 40
Article 41
Article 42
Article 43
Article 44
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