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Council Directive 91/674/EEC of 19 December 1991
On the annual accounts and consolidated accounts of insurance undertakings
- Recitals
SECTION 1 — Preliminary provisions and scope- SECTION 2 — General provisions concerning the balance sheet and the profit and loss account
- SECTION 3 — Layout of the balance sheet
- SECTION 4 — Special provisions relating to certain balance-sheet items
- Article 8
- Article 9 — Assets: item C (III) (2)
- Article 10 — Assets: item C (III) (3)
- Article 11 — Assets: items C (III) (4) and (5)
- Article 12 — Assets: item C (III) (6)
- Article 13 — Assets: item C (III) (7)
- Article 14 — Assets: item C (IV)
- Article 15 — Assets: item D
- Article 16 — Assets: item F (IV)
- Article 17 — Assets: item G (I)
- Article 18 — Assets: item G (II)
- Article 19 — Liabilities: item A (I)
- Article 20 — Liabilities: item A (IV)
- Article 21 — Liabilities: item B
- Article 22
- Article 23 — Liabilities: item C
- Article 24 — Liabilities: items C (1) (b), (2) (b), (3) (b), (4) (b) and (6) (b) and D (b)
- Article 25 — Liabilities: item C (1)
- Article 26 — Liabilities: item C (6)
- Article 27 — Liabilities: item C (2)
- Article 28 — Liabilities: item C (3)
- Article 29 — Liabilities: item C (4)
- Article 30 — Liabilities: item C (5)
- Article 31 — Liabilities: item D
- Article 32 — Liabilities: item F
- SECTION 5 — Layout of the profit and loss account
- SECTION 6 — Special provisions relating to certain profit-and-loss-account items
- Article 35
- Article 36
- Article 37
- Article 38 — Non-life-insurance technical account: item I (4)
- Article 39
- Article 40
- Article 41
- Article 42 — Life-insurance technical account: items II (2) and (9)
- Article 43 — Non-life-insurance technical account: item I (2)
- Article 44 — Life-assurance technical account: items II (3) and (10)
- SECTION 7 — Valuation rules
- Article 45
- Article 46
- Article 46a
- Article 47
- Article 48
- Article 49
- Article 50
- Article 51
- Article 52
- Article 53
- Article 54
- Article 55
- Article 56 — Technical provisions
- Article 57 — Provision for unearned premiums
- Article 58 — Provision for unexpired risks
- Article 59 — Life assurance provision
- Article 60 — Provisions for claims outstanding
- Article 61
- Article 62
- SECTION 8 — Contents of the notes on the accounts
- SECTION 9 — Provisions relating to consolidated accounts
- SECTION 10 — Publication
- SECTION 11 — Final provisions