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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
Version date: 17 June 2015 - onwards
Version 2 of 2

Notes on the profit and loss account format

Revoked from 17 June 2015

[deleted]

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