Regulations 4 and 5

I. Technical account - General business

1. Earned premiums, net of reinsurance

(a) gross premiums written (1)

(b) outward reinsurance premiums (2)

(c) change in the gross provision for unearned premiums

(d) change in the provision for unearned premiums, reinsurers' share

2. Allocated investment return transferred from the non-technical account (item III.6)(10)

2a. Investment income (8)(10)

(a) income from shares in subsidiaries

(b) income from other investments with a separate indication of that derived from jointly controlled bodies

(aa) income from land and buildings

(bb) income from other investments

(c) value re-adjustments on investments

(d) gains on the realisation of investments

3. Other technical income, net of reinsurance