The Friendly Societies (Accounts and Related Provisions) Regulations 1994

PART IBALANCE SHEET FORMAT

ASSETS

A.    Intangible assets

1. Development costs

2. Concessions, patents, licences, trade marks and similar rights and assets (1)

3. Goodwill (2)

4. Payments on account

B.    Investments

I. Land and buildings (3)

II. Investments in associated bodies

1.Investments in subsidiaries

(a)Shares

(b)Loans

2.Investments in jointly controlled bodies

(a)Shares

(b)Loans

3.Significant investments in other associated bodies (4)

(a)Shares

(b)Loans

III. Other financial investments

1.Shares and other variable-yield securities and units in unit trusts

2.Debt securities and other fixed income securities (5)

3.Participation in investment pools (6)

4.Loans secured by mortgages (7)

5.Other loans (7)

6.Deposits with credit institutions (8)

7.Other (9)

IV. Deposits with ceding undertakings (10)

C.    Assets held to cover linked liabilities (11)

D.    Reinsurers' share of technical provisions (12)

1. Provision for unearned premiums

2. Long term business provision

3. Claims outstanding

4. Provisions for bonuses and rebates

5. Other technical provisions

6. Technical provisions for unit-linked liabilities

E.    Debtors (13)

I. Debtors arising out of direct insurance operations

1.Members or policyholders

2.Intermediaries

II. Debtors arising out of reinsurance operations

III. Other debtors

F.    Other assets

I. Tangible assets

1.Fixtures, fittings, tools and equipment

2.Payments on account (other than deposits paid on land and buildings) and assets (other than buildings) in course of construction

II. Stocks

1.Raw materials and consumables

2.Work in progress

3.Finished goods and goods for resale

4.Payments on account

III. Cash at bank and in hand

IV. Other (14)

G.    Prepayments and accrued income

I. Accrued interest and rent (15)

II. Deferred acquisition costs (16)

III. Other prepayments and accrued income

LIABILITIES

A.    Reserves

I. Revaluation reserve

II. Reserves provided for by the rules and tables

III. Other reserves

B.    Subordinated liabilities (17)

Ba.    Fund for future appropriations (18)

C.    Technical provisions

1. Provision for unearned premiums (19)

(a)gross amount

(b)reinsurance amount (12)

2. Long term business provision (19)(20)(24)

(a)gross amount

(b)reinsurance amount (12)

3. Claims outstanding (21)

(a)gross amount

(b)reinsurance amount (12)

4. Provision for bonuses and rebates (22)

(a)gross amount

(b)reinsurance amount (12)

5. Other technical provisions (23)

(a)gross amount

(b)reinsurance amount (12)

D.    Technical provisions for linked liabilities (24)

(a)gross amount

(b)reinsurance amount (12)

E.    Provisions for other risks and charges

1. Provisions for pensions and similar obligations

2. Provisions for taxation

3. Other provisions

F.    Deposits received from reinsurers (25)

G.    Creditors (26)

I. Creditors arising out of direct insurance operations

II. Creditors arising out of reinsurance operations

III. Debenture loans (27)

IV. Amounts owed to credit institutions

V. Other creditors including taxation and social security

H.    Accruals and deferred income