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European Communities (Insurance Undertakings: Accounts) Regulations, 1996 [S.I. No. 23 of 1996]Introductory TextRegulation 1 Citation and ConstructionRegulation 2 InterpretationRegulation 3 ApplicationRegulation 4 ModificationsRegulation 5 Drawing up of accountsRegulation 6 Format of accountsRegulation 7 Accounting PrinciplesRegulation 8 Departure from Accounting PrinciplesRegulation 9 Publication of accounts in full or abbreviated formRegulation 10 Group accountsRegulation 11 Subsidiary undertakingRegulation 12 Wholly-owned subsidiariesRegulation 12A Exemption for parent undertakings included in non-EEA group accountsRegulation 13 Financial holding undertakingsRegulation 14 Directors' reportRegulation 14A Corporate Governance StatementRegulation 15 Non-application of Principal ActRegulation 16 Auditors' reportRegulation 17 Documents to be annexed to annual return of parent undertakingRegulation 18 Publication of accounts in full or abbreviated formRegulation 19 OffencesRegulation 20 Repeals and AmendmentsSchedule - Form and Contents of Accounts of Insurance UndertakingsSchedule, Part I The Required Formats for AccountsSchedule, Part I, Chapter 1 General RulesSchedule, Part I, Chapter 2Section A The Balance Sheet FormatAssetsLiabilitiesNotes on the balance sheet formatSection B The Profit and Loss Account FormatI. Technical account Non-life insuranceII. Technical account Life assurance businessIII. Non-technical accountNotes on the profit and loss account formatSchedule, Part II Valuation RulesSchedule, Part II, Chapter 1 Historical Cost Accounting RulesMiscellaneous and supplementary provisionsSchedule, Part II, Chapter 2 Current Value Accounting RulesSchedule, Part II, Chapter 3 General RulesProvisions for claims outstandingTableSchedule, Part III Notes to the accountsGeneralInformation supplementing the balance sheetInformation supplementing the profit and loss accountSchedule, Part IV Form and Content of Group AccountsSchedule, Part IV, Chapter 1 General RulesSchedule, Part IV, Chapter 2 Accounting/ValuationSchedule, Part IV, Chapter 3 Information required by way of notes to the group accountsGiven underExplanatory Note
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Version status: Revoked | Document consolidation status: Updated to reflect all known changes
Published date: 5 February 1996

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

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