European Communities (Life Assurance Accounts, Statements and Valuations) Regulations, 1986.
Statutory Instruments
Source: Statutory Instruments

num: 1
paragraphs: Citation.
num: 2
paragraphs: Application.
num: 3
paragraphs: Interpretation: General.
num: 4
paragraphs: Direction by the Minister.
PART II.
GENERAL.
num: 5
paragraphs: Periodic actuarial investigation.
num: 6
paragraphs: Amount of liabilities and value of assets.
num: 7
paragraphs: Accounts and returns laid before Annual General Meeting.
num: 8
paragraphs: Modification of Insurance Acts in relation to accounts and other documents.
num: 9
paragraphs: Deposit of documents with Minister.
num: 10
paragraphs: Lodging of documents; laying before Oireachtas.
num: 11
paragraphs: Penalties.
PART III.
ACCOUNTS AND STATEMENTS.
Article
num: 12
paragraphs: Application.
num: 13
paragraphs: Annual accounts.
num: 14
paragraphs: Contents and form of accounts.
num: 15
paragraphs: Revenue account.
num: 16
paragraphs: Additional information.
num: 17
paragraphs: Profit and loss account.
num: 18
paragraphs: Balance sheet.
num: 19
paragraphs: Periodic actuarial investigation.
num: 20
paragraphs: Signature of documents.
num: 21
paragraphs: Audit and auditors' report.
num: 22
paragraphs: Certificates.
num: 23
paragraphs: Transitional provisions.
PART IV.
DETERMINATION OF LIABILITIES.
num: 24
paragraphs: Application.
num: 25
paragraphs: Life assurance business.
num: 26
paragraphs: Life assurance liabilities.
num: 27
paragraphs: Nature and term of assets.
num: 28
paragraphs: Avoidance of future valuation strain.
num: 29
paragraphs: Valuation of future premiums.
num: 30
paragraphs: Acquisition expenses.
num: 31
paragraphs: Rates of interest.
num: 32
paragraphs: Rates of mortality and disability.
num: 33
paragraphs: Expenses.
num: 34
paragraphs: Options.
num: 35
paragraphs: Contracts not to be treated as assets.
num: 36
paragraphs: No credit for profits from voluntary discontinuance.
PART V.
VALUATION OF ASSETS.
num: 37
paragraphs: Interpretation: Part V.
num: 38
paragraphs: Application.
num: 39
paragraphs: Shares in and debts due from dependants.
num: 40
paragraphs: Valuation of assets and liabilities of dependants for the purposes of Article 39.
num: 41
paragraphs: Debts and other rights.
num: 42
paragraphs: Land.
num: 43
paragraphs: Equipment.
num: 44
paragraphs: Unlisted securities.
num: 45
paragraphs: Recognised unit trusts.
num: 46
paragraphs: Listed investments.
num: 47
paragraphs: Life interests, reversionary interests etc.
num: 48
paragraphs: Other assets.
num: 49
paragraphs: Assets to be taken into account only to a specified extent.
PART VI.
IMPLICIT ITEMS.
Article
num: 50
paragraphs: Application.
num: 51
paragraphs: Valuation.
num: 52
paragraphs: Information to be submitted.
num: 53
paragraphs: Future profits: Items comprising the estimated annual profit.
num: 54
paragraphs: Future profits: Average period left to run.
num: 55
paragraphs: Future profits: The multiplying factor.
num: 56
paragraphs: Zillmerising.
num: 57
paragraphs: Hidden reserves.
PART VIII.
REINSURANCE, MATCHING, LOCALISATION, DOCUMENTS OF TITLE, REGISTER.
num: 58
paragraphs: Interpretation: Part VII.
num: 59
paragraphs: Reinsurance.
num: 60
paragraphs: Matching.
num: 61
paragraphs: Localisation.
num: 62
paragraphs: Documents of title.
num: 63
paragraphs: Register.