Regulations 25, 26, 27 and 28.

(Forms 1 to 21)

 1. Completion of Forms

All the Forms set out in the part of the return to which this Schedule relates (Forms 1 to 21) shall be laid out as shown in this Schedule and shall be prepared in accordance with, and include every account, note and statement required by, the instructions for completion appended to those Forms.

 2. Currency

(1) Except as provided in sub-paragraph (2), the following shall be expressed in Irish pounds as if conversion had taken place at the closing middle rate on the last day for which the appropriate rate is available in the financial year to which the figures relate -

(a) the value of any asset or liability expressed in a currency other than Irish pounds;

(b) amounts of premiums and other income receivable in a currency other than Irish pounds;

(c) amounts of claims and other expenditure payable in a currency other than Irish pounds.

(2) Notwithstanding the provisions of sub-paragraph (1), amounts of income and expenditure in currencies other than Irish pounds may be expressed in Irish pounds using other bases of conversion provided that a note is included in the returns stating the bases employed.