Status: You are viewing the version of the handbook as on 2012-01-07.

Annual Accounts

      1. 35(1) the Council Directive of 19 December 1991 concerning the annual accounts and consolidated accounts of insurance undertakings (No. 91/674/EEC).
      1. 35(2) (in UPRU) accounts prepared to comply with54:54
        1. (a) the Companies Acts 1985 to 1989, and their equivalent in Northern Ireland, where these provisions are applicable; or54
        1. (b) the Companies Act 2006; or 54
        1. (c) other statutory obligations.54