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Version status: Revoked | Document consolidation status: Updated to reflect all known changes
Published date: 18 December 1986

European Communities (Life Assurance Accounts, Statements and Valuations) Regulations, 1986 [S.I. No. 437 of 1986]

Comparing proposed amendment...
Introductory Text
Part I Preliminary (regs. 1-4)
Revoked
Regulation 1 Citation.
Revoked
Regulation 2 Application.
Revoked
Regulation 3 Interpretation: General.
Revoked
Regulation 4 Direction by the Minister.
Part II General (regs. 5-11)
Revoked
Regulation 5 Periodic actuarial investigation.
Revoked
Regulation 6 Amount of liabilities and value of assets.
Revoked
Regulation 7 Accounts and returns laid before Annual General Meeting.
Revoked
Regulation 8 Modification of Insurance Acts in relation to accounts and other documents.
Revoked
Regulation 9 Deposit of documents with Minister.
Revoked
Regulation 10 Lodging of documents; laying before Oireachtas.
Revoked
Regulation 11 Penalties.
Part III Accounts and Statements (regs. 12-23)
Revoked
Regulation 12 Application.
Revoked
Regulation 13 Annual accounts.
Revoked
Regulation 14 Contents and form of accounts.
Revoked
Regulation 15 Revenue account.
Revoked
Regulation 16 Additional information.
Revoked
Regulation 17 Profit and loss account.
Revoked
Regulation 18 Balance sheet.
Revoked
Regulation 19 Periodic actuarial investigation.
Revoked
Regulation 20 Signature of documents.
Revoked
Regulation 21 Audit and auditors' report.
Revoked
Regulation 22 Certificates.
Revoked
Regulation 23 Transitional provisions.
Part IV Determination of Liabilities (regs. 24-36)
Revoked
Regulation 24 Application.
Revoked
Regulation 25 Life assurance business.
Revoked
Regulation 26 Life assurance liabilities.
Revoked
Regulation 27 Nature and term of assets.
Revoked
Regulation 28 Avoidance of future valuation strain.
Revoked
Regulation 29 Valuation of future premiums.
Revoked
Regulation 30 Acquisition expenses.
Revoked
Regulation 31 Rates of interest.
Revoked
Regulation 36 No credit for profits from voluntary discontinuance.
Revoked
Regulation 35 Contracts not to be treated as assets.
Revoked
Regulation 34 Options.
Revoked
Regulation 33 Expenses.
Revoked
Regulation 32 Rates of mortality and disability.
Part V Valuation of Assets (regs. 37-49)
Revoked
Regulation 43 Equipment.
Revoked
Regulation 42 Land.
Revoked
Regulation 41 Debts and other rights.
Revoked
Regulation 40 Valuation of assets and liabilities of dependants for the purposes of Article 39.
Revoked
Regulation 38 Application.
Revoked
Regulation 37 Interpretation: Part V.
Revoked
Regulation 44 Unlisted securities.
Revoked
Regulation 45 Recognised unit trusts.
Revoked
Regulation 46 Listed investments.
Revoked
Regulation 39 Shares in and debts due or to become due from dependants.
Revoked
Regulation 49 Assets to be taken into account only to a specified extent.
Revoked
Regulation 48 Other assets.
Revoked
Regulation 47 Life interests, reversionary interests etc.
Part VI Implicit Items (regs. 50-57)
Revoked
Regulation 57 Hidden reserves.
Revoked
Regulation 56 Zillmerising.
Revoked
Regulation 55 Future profits: The multiplying factor.
Revoked
Regulation 54 Future profits: Average period left to run.
Revoked
Regulation 53 Future profits: Items comprising the estimated annual profit.
Revoked
Regulation 52 Information to be submitted.
Revoked
Regulation 51 Valuation.
Revoked
Regulation 50 Application.
Part VII Reinsurance, Matching, Localisation, Documents of Title, Register (regs. 58-63)
Revoked
Regulation 58 Interpretation: Part VII.
Revoked
Regulation 59 Reinsurance.
Revoked
Regulation 60 Matching.
Revoked
Regulation 61 Localisation of assets.
Revoked
Regulation 62 Documents of title.
Revoked
Regulation 63 Register.
Revoked
Schedule 1 Summary of Accounts to be Completed Annually
Revoked
Schedule 2 Forms of Account and Additional Information (Forms 1 to 21)
Schedule 3
Revoked
Schedule 3, Part 1
Revoked
Schedule 3, Part 2
Revoked
Schedule 3, Part 3
Revoked
Schedule 4 Abstract of Valuation Report Prepared by the Appointed Actuary (Forms 25 to 30)
Revoked
Schedule 5 Statement of Life Assurance Business by the Appointed Actuary (Forms 31 to 44)
Schedule 6 Value of Dependants
Revoked
Schedule 6, Part 2 Further provisions and modifications of the regulations applicable with respect to the determination of the value of dependants
Revoked
Schedule 6, Part 1 The Supplementary Amunt
Schedule 7 Assets to be taken into account only to a specified extent
Revoked
Schedule 7, Part 4
Revoked
Schedule 7, Part 3
Revoked
Schedule 7, Part 2
Revoked
Schedule 7, Part 1
Given under
Explanatory Note