(1) Gross premiums written
(Non-life insurance technical account; item I.1. (a))
(Life assurance technical account; item II.1. (a))
This item shall comprise all amounts due during the financial year in respect of insurance contracts entered into regardless of the fact that such amounts may relate in whole or in part to a later financial year, and shall include inter alia:
(a) premiums yet to be written, where the premium calculation can be done only at the end of the year;
(b) single premiums including annuity premiums and, in life assurance business, single premiums resulting from bonus and rebate provisions in so far as they shall be considered as premiums under the terms of the contract;
(c) additional premiums in the case of half-yearly, quarterly or monthly payments and additional payments from policyholders for expenses borne by the undertaking;
(d) in the case of co-insurance, the undertaking's portion of total premiums;
(e) reinsurance premiums due from ceding and retroced