European Communities (Insurance Undertakings: Accounts) Regulations, 1996 [S.I. No. 23 of 1996]

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Version status: Revoked | Document consolidation status: Updated to reflect all known changes

Published date: 5 February 1996

Consolidation Status: Updated to reflect all known changes

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	Introductory Text
Revoked	Regulation 1 Citation and Construction
Revoked	Regulation 2 Interpretation
Revoked	Regulation 3 Application
Revoked	Regulation 4 Modifications
Revoked	Regulation 5 Drawing up of accounts
Revoked	Regulation 6 Format of accounts
Revoked	Regulation 7 Accounting Principles
Revoked	Regulation 8 Departure from Accounting Principles
Revoked	Regulation 9 Publication of accounts in full or abbreviated form
Revoked	Regulation 10 Group accounts
Revoked	Regulation 11 Subsidiary undertaking
Revoked	Regulation 12 Wholly-owned subsidiaries
Revoked	Regulation 12A Exemption for parent undertakings included in non-EEA group accounts
Revoked	Regulation 13 Financial holding undertakings
Revoked	Regulation 14 Directors' report
Revoked	Regulation 14A Corporate Governance Statement
Revoked	Regulation 15 Non-application of Principal Act
Revoked	Regulation 16 Auditors' report
Revoked	Regulation 17 Documents to be annexed to annual return of parent undertaking
Revoked	Regulation 18 Publication of accounts in full or abbreviated form
Revoked	Regulation 19 Offences
Revoked	Regulation 20 Repeals and Amendments
	Schedule - Form and Contents of Accounts of Insurance Undertakings
	Schedule, Part I The Required Formats for Accounts
Revoked	Schedule, Part I, Chapter 1 General Rules
	Schedule, Part I, Chapter 2
	Section A The Balance Sheet Format
Revoked	Assets
Revoked	Liabilities
Revoked	Notes on the balance sheet format
	Section B The Profit and Loss Account Format
Revoked	I. Technical account Non-life insurance
Revoked	II. Technical account Life assurance business
Revoked	III. Non-technical account
Revoked	Notes on the profit and loss account format
	Schedule, Part II Valuation Rules
	Schedule, Part II, Chapter 1 Historical Cost Accounting Rules
Revoked	Miscellaneous and supplementary provisions
Revoked	Schedule, Part II, Chapter 2 Current Value Accounting Rules
	Schedule, Part II, Chapter 3 General Rules
Revoked	Provisions for claims outstanding
Revoked	Table
	Schedule, Part III Notes to the accounts
Revoked	General
Revoked	Information supplementing the balance sheet
Revoked	Information supplementing the profit and loss account
	Schedule, Part IV Form and Content of Group Accounts
Revoked	Schedule, Part IV, Chapter 1 General Rules
Revoked	Schedule, Part IV, Chapter 2 Accounting/Valuation
Revoked	Schedule, Part IV, Chapter 3 Information required by way of notes to the group accounts
	Given under
	Explanatory Note

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