Article 14 of the Principal Regulations is hereby amended by the substitution of the following for subarticle 14 (5):
"(5) For the purposes of applying the first subparagraph of Article 15 (2) and Article 24 of the first Directive, assets representing an underwriting liability shall be determined in accordance with Section E of the Annex (inserted by amendment Regulations of 1991) relating to matching rules."