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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
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Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Version date: 20 January 1992 - onwards
Version 2 of 2

Article 72

This Directive is addressed to the Member States.

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