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.
The breakdown into groups of classes within direct insurance shall not be required where the amount of the gross premiums written in direct insuran
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