In place of the information provided for in Article 43(1)(8) of Directive 78/660/EEC, insurance undertakings shall provide the following particulars:

I. As regards non-life insurance, the notes on the accounts shall disclose:

1. gross premiums written;

2. gross premiums earned;

3. gross claims charges;

4. gross operating expenses;

5. the reinsurance balance.

These amounts shall be shown broken down between direct insurance and reinsurance acceptances, if reinsurance acceptances amount to 10 % or more of gross premiums written, and then within direct insurance into the following groups of classes:

- accident and health,

- motor, third-party liability,

- motor, other classes,

- marine, aviation and transport,

- fire and other damage to property,

- third-party liability,

- credit and suretyship,

- legal expenses,

- assistance,

- miscellaneous.