SCHEDULE 2
PART IBALANCE SHEET FORMAT
ASSETS
Intangible assetsA
1
Development costs
2
Concessions, patents, licences, trade marks and similar rights and assets (1)
3
Goodwill (2)
4
Payments on account
InvestmentsB
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)
Assets held to cover linked liabilities (11)C
Reinsurers' share of technical provisions (12)D
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
Debtors (13)E
I
Debtors arising out of direct insurance operations
1
Members or policyholders
2
Intermediaries
II
Debtors arising out of reinsurance operations
III
Other debtors
Other assetsF
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)
Prepayments and accrued incomeG
I
Accrued interest and rent (15)
II
Deferred acquisition costs (16)
III
Other prepayments and accrued income