Standard Life Assurance Limited
|
|
- Prudence Campbell
- 7 years ago
- Views:
Transcription
1 Standard Life Assurance Limited Annual PRA Insurance Returns for the financial year ended 31 December 2015 Prepared in accordance with the Accounts and Statements Rules (Appendices 9.1, 9.3, 9.4, 9.4A and 9.6)
2 Balance Sheet and Profit and Loss Account Contents Form 2 Statement of solvency - long-term insurance business 1 Form 3 Components of capital resources 2 Form 13 Analysis of admissible assets 5 Form 14 Long term insurance business liabilities and margins 26 Form 15 Liabilities (other than long term insurance business) 32 Form 16 Profit and loss account (non-technical account) 33 Form 17 Analysis of derivative contracts 34 Form 18 With-profits insurance capital component for the fund 39 Form 19 Realistic balance sheet 43 Long Term Insurance Business: Revenue Account and Additional Information Form 40 Revenue account 51 Form 41 Analysis of premiums 57 Form 42 Analysis of claims 63 Form 43 Analysis of expenses 67 Form 44 Linked funds balance sheet 73 Form 45 Revenue account for internal linked funds 74 Form 46 Summary of new business 75 Form 47 Analysis of new business 76 Form 48 Assets not held to match linked liabilities 85 Form 49 Fixed and variable interest assets 91 Form 50 Summary of mathematical reserves 95 Form 51 Valuation summary of non-linked contracts (other than 101 accumulating with-profits contracts) Form 52 Valuation summary of accumulating with-profits contracts 120 Form 53 Valuation summary of property linked contracts 128 Form 54 Valuation summary of index linked contracts 140 Form 55 Unit prices for internal linked funds 147 Form 56 Index linked business 150 Form 57 Analysis of valuation interest rate 151 Form 58 Distribution of surplus 155 Form 59A/B With-profits payouts on maturity / surrender 161 Form 60 Long-term insurance capital requirement 163 Supplementary notes to the return 164 Additional information on derivative contracts 180 Additional information on controllers 181 Abstract of the Valuation Report 182 Abstract of the Realistic Report 217 Statement of information on the with-profits actuary 249 Directors' Certificate 251
3 Auditor's Report 253
4 Form 2 Statement of solvency - long-term insurance business Global business Adjusted solo solvency calculation Company GL/ registration UK/ day month year Units number CM R2 SC GL As at end of this financial year As at end of the previous year 1 2 Capital resources Capital resources arising within the long-term insurance fund Capital resources allocated towards long-term insurance business arising outside the long-term insurance fund Capital resources available to cover long-term insurance business capital resources requirement (11+12) Guarantee fund Guarantee fund requirement Excess (deficiency) of available capital resources to cover guarantee fund requirement Minimum capital requirement (MCR) Long-term insurance capital requirement Resilience capital requirement 32 Base capital resources requirement Individual minimum capital requirement Capital requirements of regulated related undertakings Minimum capital requirement (34+35) Excess (deficiency) of available capital resources to cover 50% of MCR Excess (deficiency) of available capital resources to cover 75% of MCR Enhanced capital requirement With-profits insurance capital component Enhanced capital requirement Capital resources requirement (CRR) Capital resources requirement (greater of 36 and 40) Excess (deficiency) of available capital resources to cover long-term insurance business CRR (13-41) Contingent liabilities Quantifiable contingent liabilities in respect of long-term insurance business as shown in a supplementary note to Form
5 Components of capital resources Form 3 (Sheet 1) Global business Company GL/ registration UK/ day month year Units number CM R3 SC GL Core tier one capital General Long-term Total as at Total as at insurance insurance the end of the end of business business this financial the previous year year Permanent share capital Profit and loss account and other reserves Share premium account Positive valuation differences Fund for future appropriations Core tier one capital in related undertakings (315677) (315677) (245684) Core tier one capital (sum of 11 to 16) Tier one waivers Unpaid share capital / unpaid initial funds and calls for supplementary contributions 21 Implicit Items 22 Tier one waivers in related undertakings 23 Total tier one waivers as restricted ( ) 24 Other tier one capital Perpetual non-cumulative preference shares as restricted Perpetual non-cumulative preference shares in related undertakings Innovative tier one capital as restricted Innovative tier one capital in related undertakings Total tier one capital before deductions ( ) Investments in own shares Intangible assets Amounts deducted from technical provisions for discounting Other negative valuation differences Deductions in related undertakings Deductions from tier one (32 to 36) Total tier one capital after deductions (31-37)
6 Components of capital resources Form 3 (Sheet 2) Global business Tier two capital Company GL/ registration UK/ day month year Units number CM R3 SC GL General Long-term Total as at Total as at insurance insurance the end of the end of business business this financial the previous year year Implicit items, (tier two waivers and amounts excluded from line 22) Perpetual non-cumulative preference shares excluded from line 25 Innovative tier one capital excluded from line 27 Tier two waivers, innovative tier one capital and perpetual noncumulative preference shares treated as tier two capital (41 to 43) Perpetual cumulative preference shares Perpetual subordinated debt and securities Upper tier two capital in related undertakings 47 Upper tier two capital (44 to 47) Fixed term preference shares 51 Other tier two instruments 52 Lower tier two capital in related undertakings Lower tier two capital ( ) Total tier two capital before restrictions (49+59) Excess tier two capital 62 Further excess lower tier two capital Total tier two capital after restrictions, before deductions ( )
7 Components of capital resources Form 3 (Sheet 3) Global business Total capital resources Company GL/ registration UK/ day month year Units number CM R3 SC GL General Long-term Total as at Total as at insurance insurance the end of the end of business business this financial the previous year year Positive adjustments for regulated non-insurance related undertakings Total capital resources before deductions ( ) Inadmissible assets other than intangibles and own shares Assets in excess of market risk and counterparty limits Deductions for related ancillary services undertakings Deductions for regulated non-insurance related undertakings Deductions of ineligible surplus capital Total capital resources after deductions ( ) Available capital resources for GENPRU/INSPRU tests Available capital resources for guarantee fund requirement Available capital resources for 50% MCR requirement Available capital resources for 75% MCR requirement Financial engineering adjustments Implicit items Financial reinsurance - ceded Financial reinsurance - accepted Outstanding contingent loans Any other charges on future profits Sum of financial engineering adjustments ( )
8 Analysis of admissible assets Form 13 (Sheet 1) Global business Category of assets Total other than long term insurance business assets Company GL/ Category registration UK/ day month year Units of number CM assets R13 SC GL As at end of this financial year As at end of the previous year 1 2 Land and buildings Investments in group undertakings and participating interests UK insurance dependants Other insurance dependants Non-insurance dependants Other group undertakings Participating interests Shares Shares Shares Shares Shares Debts and loans Debts and loans Debts and loans Debts and loans Debts and loans Other financial investments Equity shares 41 Other shares and other variable yield participations 42 Holdings in collective investment schemes Rights under derivative contracts 44 Fixed interest securities Variable interest securities Approved Approved Other Other Participation in investment pools 49 Loans secured by mortgages Loans to public or local authorities and nationalised industries or undertakings 51 Loans secured by policies of insurance issued by the company Other loans 53 Bank and approved credit & financial institution deposits Other financial investments Deposits with ceding undertakings 57 Assets held to match linked liabilities One month or less withdrawal More than one month withdrawal Index linked Property linked
9 Analysis of admissible assets Form 13 (Sheet 2) Global business Category of assets Total other than long term insurance business assets Company GL/ Category registration UK/ day month year Units of number CM assets R13 SC GL As at end of this financial year As at end of the previous year Reinsurers' share of technical provisions 1 2 Provision for unearned premiums Claims outstanding Provision for unexpired risks Other Debtors and salvage Direct insurance business Salvage and subrogation recoveries Reinsurance Dependants Other Other assets Tangible assets Policyholders Intermediaries Accepted Ceded due in 12 months or less due in more than 12 months due in 12 months or less due in more than 12 months Deposits not subject to time restriction on withdrawal with approved institutions Cash in hand Other assets (particulars to be specified by way of supplementary note) Accrued interest and rent Deferred acquisition costs (general business only) Other prepayments and accrued income Deductions from the aggregate value of assets 87 Grand total of admissible assets after deduction of admissible assets in excess of market risk and counterparty limits (11 to 86 less 87)
10 Analysis of admissible assets Form 13 (Sheet 3) Global business Category of assets Total other than long term insurance business assets Company GL/ Category registration UK/ day month year Units of number CM assets R13 SC GL As at end of this financial year As at end of the previous year 1 2 Reconciliation to asset values determined in accordance with the insurance accounts rules or international accounting standards as applicable to the firm for the purpose of its external financial reporting Total admissible assets after deduction of admissible assets in excess of market risk and counterparty limits (as per line 89 above) Admissible assets in excess of market and counterparty limits Inadmissible assets directly held Capital resources requirement deduction of regulated related undertakings Ineligible surplus capital and restricted assets in regulated related insurance undertakings Inadmissible assets of regulated related undertakings Book value of related ancillary services undertakings Other differences in the valuation of assets (other than for assets not valued above) Deferred acquisition costs excluded from line 89 Reinsurers' share of technical provisions excluded from line 89 Other asset adjustments (may be negative) Total assets determined in accordance with the insurance accounts rules or international accounting standards as applicable to the firm for the purpose of its external financial reporting (91 to 101) (200000) (35000) Amounts included in line 89 attributable to debts due from related insurers, other than those under contracts of insurance or reinsurance 103 7
11 Analysis of admissible assets Form 13 (Sheet 1) Global business Category of assets Total long term insurance business assets Company GL/ Category registration UK/ day month year Units of number CM assets R13 SC GL As at end of this financial year As at end of the previous year 1 2 Land and buildings Investments in group undertakings and participating interests UK insurance dependants Other insurance dependants Non-insurance dependants Other group undertakings Participating interests Other financial investments Shares Debts and loans Shares Debts and loans Shares Debts and loans Shares Debts and loans Shares Debts and loans Equity shares Other shares and other variable yield participations 42 Holdings in collective investment schemes Rights under derivative contracts Fixed interest securities Variable interest securities Approved Approved Other Other Participation in investment pools 49 Loans secured by mortgages Loans to public or local authorities and nationalised industries or undertakings 51 Loans secured by policies of insurance issued by the company Other loans 53 Bank and approved credit & financial institution deposits Other financial investments Deposits with ceding undertakings 57 Assets held to match linked liabilities One month or less withdrawal More than one month withdrawal Index linked Property linked
12 Analysis of admissible assets Form 13 (Sheet 2) Global business Category of assets Total long term insurance business assets Company GL/ Category registration UK/ day month year Units of number CM assets R13 SC GL As at end of this financial year As at end of the previous year Reinsurers' share of technical provisions 1 2 Provision for unearned premiums Claims outstanding Provision for unexpired risks Other Debtors and salvage Direct insurance business Salvage and subrogation recoveries Reinsurance Dependants Other Other assets Tangible assets Policyholders Intermediaries Accepted Ceded due in 12 months or less due in more than 12 months due in 12 months or less due in more than 12 months Deposits not subject to time restriction on withdrawal with approved institutions Cash in hand Other assets (particulars to be specified by way of supplementary note) Accrued interest and rent Deferred acquisition costs (general business only) Other prepayments and accrued income Deductions from the aggregate value of assets 87 Grand total of admissible assets after deduction of admissible assets in excess of market risk and counterparty limits (11 to 86 less 87)
13 Analysis of admissible assets Form 13 (Sheet 3) Global business Category of assets Total long term insurance business assets Company GL/ Category registration UK/ day month year Units of number CM assets R13 SC GL As at end of this financial year As at end of the previous year 1 2 Reconciliation to asset values determined in accordance with the insurance accounts rules or international accounting standards as applicable to the firm for the purpose of its external financial reporting Total admissible assets after deduction of admissible assets in excess of market risk and counterparty limits (as per line 89 above) Admissible assets in excess of market and counterparty limits Inadmissible assets directly held Capital resources requirement deduction of regulated related undertakings Ineligible surplus capital and restricted assets in regulated related insurance undertakings Inadmissible assets of regulated related undertakings Book value of related ancillary services undertakings Other differences in the valuation of assets (other than for assets not valued above) Deferred acquisition costs excluded from line 89 Reinsurers' share of technical provisions excluded from line 89 Other asset adjustments (may be negative) Total assets determined in accordance with the insurance accounts rules or international accounting standards as applicable to the firm for the purpose of its external financial reporting (91 to 101) (6828) (27836) Amounts included in line 89 attributable to debts due from related insurers, other than those under contracts of insurance or reinsurance
14 Analysis of admissible assets Form 13 (Sheet 1) Global business Category of assets Heritage With Profits Fund Company GL/ Category registration UK/ day month year Units of number CM assets R13 SC GL As at end of this financial year As at end of the previous year 1 2 Land and buildings Investments in group undertakings and participating interests UK insurance dependants Other insurance dependants Non-insurance dependants Other group undertakings Participating interests Other financial investments Shares Debts and loans Shares Debts and loans Shares Debts and loans Shares Debts and loans Shares Debts and loans Equity shares Other shares and other variable yield participations 42 Holdings in collective investment schemes Rights under derivative contracts Fixed interest securities Variable interest securities Approved Approved Other Other Participation in investment pools 49 Loans secured by mortgages Loans to public or local authorities and nationalised industries or undertakings 51 Loans secured by policies of insurance issued by the company Other loans 53 Bank and approved credit & financial institution deposits Other financial investments Deposits with ceding undertakings 57 Assets held to match linked liabilities One month or less withdrawal More than one month withdrawal Index linked Property linked
15 Analysis of admissible assets Form 13 (Sheet 2) Global business Category of assets Heritage With Profits Fund Company GL/ Category registration UK/ day month year Units of number CM assets R13 SC GL As at end of this financial year As at end of the previous year Reinsurers' share of technical provisions 1 2 Provision for unearned premiums Claims outstanding Provision for unexpired risks Other Debtors and salvage Direct insurance business Salvage and subrogation recoveries Reinsurance Dependants Other Other assets Tangible assets Policyholders Intermediaries Accepted Ceded due in 12 months or less due in more than 12 months due in 12 months or less due in more than 12 months Deposits not subject to time restriction on withdrawal with approved institutions Cash in hand Other assets (particulars to be specified by way of supplementary note) Accrued interest and rent Deferred acquisition costs (general business only) Other prepayments and accrued income Deductions from the aggregate value of assets 87 Grand total of admissible assets after deduction of admissible assets in excess of market risk and counterparty limits (11 to 86 less 87)
16 Analysis of admissible assets Form 13 (Sheet 3) Global business Category of assets Heritage With Profits Fund Company GL/ Category registration UK/ day month year Units of number CM assets R13 SC GL As at end of this financial year As at end of the previous year 1 2 Reconciliation to asset values determined in accordance with the insurance accounts rules or international accounting standards as applicable to the firm for the purpose of its external financial reporting Total admissible assets after deduction of admissible assets in excess of market risk and counterparty limits (as per line 89 above) Admissible assets in excess of market and counterparty limits Inadmissible assets directly held Capital resources requirement deduction of regulated related undertakings Ineligible surplus capital and restricted assets in regulated related insurance undertakings Inadmissible assets of regulated related undertakings Book value of related ancillary services undertakings Other differences in the valuation of assets (other than for assets not valued above) Deferred acquisition costs excluded from line 89 Reinsurers' share of technical provisions excluded from line 89 Other asset adjustments (may be negative) Total assets determined in accordance with the insurance accounts rules or international accounting standards as applicable to the firm for the purpose of its external financial reporting (91 to 101) (9766) (33594) (298732) (228191) Amounts included in line 89 attributable to debts due from related insurers, other than those under contracts of insurance or reinsurance
17 Analysis of admissible assets Form 13 (Sheet 1) Global business Category of assets Proprietary Business Fund Company GL/ Category registration UK/ day month year Units of number CM assets R13 SC GL As at end of this financial year As at end of the previous year 1 2 Land and buildings Investments in group undertakings and participating interests UK insurance dependants Other insurance dependants Non-insurance dependants Other group undertakings Participating interests Other financial investments Shares Debts and loans Shares Debts and loans Shares Debts and loans Shares Debts and loans Shares Debts and loans Equity shares Other shares and other variable yield participations 42 Holdings in collective investment schemes Rights under derivative contracts Fixed interest securities Variable interest securities Approved Approved Other Other Participation in investment pools 49 Loans secured by mortgages Loans to public or local authorities and nationalised industries or undertakings 51 Loans secured by policies of insurance issued by the company Other loans 53 Bank and approved credit & financial institution deposits Other financial investments Deposits with ceding undertakings 57 Assets held to match linked liabilities One month or less withdrawal More than one month withdrawal Index linked Property linked
18 Analysis of admissible assets Form 13 (Sheet 2) Global business Category of assets Proprietary Business Fund Company GL/ Category registration UK/ day month year Units of number CM assets R13 SC GL As at end of this financial year As at end of the previous year Reinsurers' share of technical provisions 1 2 Provision for unearned premiums Claims outstanding Provision for unexpired risks Other Debtors and salvage Direct insurance business Salvage and subrogation recoveries Reinsurance Dependants Other Other assets Tangible assets Policyholders Intermediaries Accepted Ceded due in 12 months or less due in more than 12 months due in 12 months or less due in more than 12 months Deposits not subject to time restriction on withdrawal with approved institutions Cash in hand Other assets (particulars to be specified by way of supplementary note) Accrued interest and rent Deferred acquisition costs (general business only) Other prepayments and accrued income Deductions from the aggregate value of assets 87 Grand total of admissible assets after deduction of admissible assets in excess of market risk and counterparty limits (11 to 86 less 87)
19 Analysis of admissible assets Form 13 (Sheet 3) Global business Category of assets Proprietary Business Fund Company GL/ Category registration UK/ day month year Units of number CM assets R13 SC GL As at end of this financial year As at end of the previous year 1 2 Reconciliation to asset values determined in accordance with the insurance accounts rules or international accounting standards as applicable to the firm for the purpose of its external financial reporting Total admissible assets after deduction of admissible assets in excess of market risk and counterparty limits (as per line 89 above) Admissible assets in excess of market and counterparty limits Inadmissible assets directly held Capital resources requirement deduction of regulated related undertakings Ineligible surplus capital and restricted assets in regulated related insurance undertakings Inadmissible assets of regulated related undertakings Book value of related ancillary services undertakings Other differences in the valuation of assets (other than for assets not valued above) Deferred acquisition costs excluded from line 89 Reinsurers' share of technical provisions excluded from line 89 Other asset adjustments (may be negative) Total assets determined in accordance with the insurance accounts rules or international accounting standards as applicable to the firm for the purpose of its external financial reporting (91 to 101) Amounts included in line 89 attributable to debts due from related insurers, other than those under contracts of insurance or reinsurance
20 Analysis of admissible assets Form 13 (Sheet 1) Global business Category of assets German With Profits Fund Company GL/ Category registration UK/ day month year Units of number CM assets R13 SC GL As at end of this financial year As at end of the previous year 1 2 Land and buildings 11 Investments in group undertakings and participating interests UK insurance dependants Other insurance dependants Non-insurance dependants Other group undertakings Participating interests Shares Shares Shares Shares Shares Debts and loans Debts and loans Debts and loans Debts and loans Debts and loans Other financial investments Equity shares 41 Other shares and other variable yield participations 42 Holdings in collective investment schemes Rights under derivative contracts Fixed interest securities Variable interest securities Approved Approved Other Other Participation in investment pools 49 Loans secured by mortgages 50 Loans to public or local authorities and nationalised industries or undertakings 51 Loans secured by policies of insurance issued by the company Other loans 53 Bank and approved credit & financial institution deposits Other financial investments Deposits with ceding undertakings 57 Assets held to match linked liabilities One month or less withdrawal More than one month withdrawal Index linked Property linked
21 Analysis of admissible assets Form 13 (Sheet 2) Global business Category of assets German With Profits Fund Company GL/ Category registration UK/ day month year Units of number CM assets R13 SC GL As at end of this financial year As at end of the previous year Reinsurers' share of technical provisions 1 2 Provision for unearned premiums Claims outstanding Provision for unexpired risks Other Debtors and salvage Direct insurance business Salvage and subrogation recoveries Reinsurance Dependants Other Other assets Tangible assets Policyholders Intermediaries Accepted Ceded due in 12 months or less due in more than 12 months due in 12 months or less due in more than 12 months Deposits not subject to time restriction on withdrawal with approved institutions Cash in hand Other assets (particulars to be specified by way of supplementary note) Accrued interest and rent Deferred acquisition costs (general business only) Other prepayments and accrued income Deductions from the aggregate value of assets 87 Grand total of admissible assets after deduction of admissible assets in excess of market risk and counterparty limits (11 to 86 less 87)
22 Analysis of admissible assets Form 13 (Sheet 3) Global business Category of assets German With Profits Fund Company GL/ Category registration UK/ day month year Units of number CM assets R13 SC GL As at end of this financial year As at end of the previous year 1 2 Reconciliation to asset values determined in accordance with the insurance accounts rules or international accounting standards as applicable to the firm for the purpose of its external financial reporting Total admissible assets after deduction of admissible assets in excess of market risk and counterparty limits (as per line 89 above) Admissible assets in excess of market and counterparty limits Inadmissible assets directly held Capital resources requirement deduction of regulated related undertakings Ineligible surplus capital and restricted assets in regulated related insurance undertakings Inadmissible assets of regulated related undertakings Book value of related ancillary services undertakings Other differences in the valuation of assets (other than for assets not valued above) Deferred acquisition costs excluded from line 89 Reinsurers' share of technical provisions excluded from line 89 Other asset adjustments (may be negative) Total assets determined in accordance with the insurance accounts rules or international accounting standards as applicable to the firm for the purpose of its external financial reporting (91 to 101) (78542) (244574) Amounts included in line 89 attributable to debts due from related insurers, other than those under contracts of insurance or reinsurance
23 Analysis of admissible assets Form 13 (Sheet 1) Global business Category of assets German Smoothed Managed With Profits Fund Company GL/ Category registration UK/ day month year Units of number CM assets R13 SC GL As at end of this financial year As at end of the previous year 1 2 Land and buildings 11 Investments in group undertakings and participating interests UK insurance dependants Other insurance dependants Non-insurance dependants Other group undertakings Participating interests Shares Shares Shares Shares Shares Debts and loans Debts and loans Debts and loans Debts and loans Debts and loans Other financial investments Equity shares 41 Other shares and other variable yield participations 42 Holdings in collective investment schemes Rights under derivative contracts 44 Fixed interest securities Variable interest securities Approved Approved Other Other Participation in investment pools 49 Loans secured by mortgages 50 Loans to public or local authorities and nationalised industries or undertakings 51 Loans secured by policies of insurance issued by the company Other loans 53 Bank and approved credit & financial institution deposits Other financial investments 56 Deposits with ceding undertakings 57 Assets held to match linked liabilities One month or less withdrawal More than one month withdrawal Index linked Property linked
24 Analysis of admissible assets Form 13 (Sheet 2) Global business Category of assets German Smoothed Managed With Profits Fund Company GL/ Category registration UK/ day month year Units of number CM assets R13 SC GL As at end of this financial year As at end of the previous year Reinsurers' share of technical provisions 1 2 Provision for unearned premiums Claims outstanding Provision for unexpired risks Other Debtors and salvage Direct insurance business Salvage and subrogation recoveries Reinsurance Dependants Other Other assets Tangible assets Policyholders Intermediaries Accepted Ceded due in 12 months or less due in more than 12 months due in 12 months or less due in more than 12 months Deposits not subject to time restriction on withdrawal with approved institutions Cash in hand Other assets (particulars to be specified by way of supplementary note) Accrued interest and rent Deferred acquisition costs (general business only) Other prepayments and accrued income Deductions from the aggregate value of assets 87 Grand total of admissible assets after deduction of admissible assets in excess of market risk and counterparty limits (11 to 86 less 87)
25 Analysis of admissible assets Form 13 (Sheet 3) Global business Category of assets German Smoothed Managed With Profits Fund Company GL/ Category registration UK/ day month year Units of number CM assets R13 SC GL As at end of this financial year As at end of the previous year 1 2 Reconciliation to asset values determined in accordance with the insurance accounts rules or international accounting standards as applicable to the firm for the purpose of its external financial reporting Total admissible assets after deduction of admissible assets in excess of market risk and counterparty limits (as per line 89 above) Admissible assets in excess of market and counterparty limits Inadmissible assets directly held Capital resources requirement deduction of regulated related undertakings Ineligible surplus capital and restricted assets in regulated related insurance undertakings Inadmissible assets of regulated related undertakings Book value of related ancillary services undertakings Other differences in the valuation of assets (other than for assets not valued above) Deferred acquisition costs excluded from line 89 Reinsurers' share of technical provisions excluded from line 89 Other asset adjustments (may be negative) Total assets determined in accordance with the insurance accounts rules or international accounting standards as applicable to the firm for the purpose of its external financial reporting (91 to 101) (38) Amounts included in line 89 attributable to debts due from related insurers, other than those under contracts of insurance or reinsurance
26 Analysis of admissible assets Form 13 (Sheet 1) Global business Category of assets UK Smoothed Managed With Profits Fund Company GL/ Category registration UK/ day month year Units of number CM assets R13 SC GL As at end of this financial year As at end of the previous year 1 2 Land and buildings 11 Investments in group undertakings and participating interests UK insurance dependants Other insurance dependants Non-insurance dependants Other group undertakings Participating interests Shares Shares Shares Shares Shares Debts and loans Debts and loans Debts and loans Debts and loans Debts and loans Other financial investments Equity shares 41 Other shares and other variable yield participations 42 Holdings in collective investment schemes Rights under derivative contracts 44 Fixed interest securities Variable interest securities Approved Approved Other Other Participation in investment pools 49 Loans secured by mortgages 50 Loans to public or local authorities and nationalised industries or undertakings 51 Loans secured by policies of insurance issued by the company Other loans 53 Bank and approved credit & financial institution deposits Other financial investments 56 Deposits with ceding undertakings 57 Assets held to match linked liabilities One month or less withdrawal More than one month withdrawal Index linked Property linked
27 Analysis of admissible assets Form 13 (Sheet 2) Global business Category of assets UK Smoothed Managed With Profits Fund Company GL/ Category registration UK/ day month year Units of number CM assets R13 SC GL As at end of this financial year As at end of the previous year Reinsurers' share of technical provisions 1 2 Provision for unearned premiums Claims outstanding Provision for unexpired risks Other Debtors and salvage Direct insurance business Salvage and subrogation recoveries Reinsurance Dependants Other Other assets Tangible assets Policyholders Intermediaries Accepted Ceded due in 12 months or less due in more than 12 months due in 12 months or less due in more than 12 months Deposits not subject to time restriction on withdrawal with approved institutions Cash in hand Other assets (particulars to be specified by way of supplementary note) Accrued interest and rent Deferred acquisition costs (general business only) Other prepayments and accrued income Deductions from the aggregate value of assets 87 Grand total of admissible assets after deduction of admissible assets in excess of market risk and counterparty limits (11 to 86 less 87)
28 Analysis of admissible assets Form 13 (Sheet 3) Global business Category of assets UK Smoothed Managed With Profits Fund Company GL/ Category registration UK/ day month year Units of number CM assets R13 SC GL As at end of this financial year As at end of the previous year 1 2 Reconciliation to asset values determined in accordance with the insurance accounts rules or international accounting standards as applicable to the firm for the purpose of its external financial reporting Total admissible assets after deduction of admissible assets in excess of market risk and counterparty limits (as per line 89 above) Admissible assets in excess of market and counterparty limits Inadmissible assets directly held Capital resources requirement deduction of regulated related undertakings Ineligible surplus capital and restricted assets in regulated related insurance undertakings Inadmissible assets of regulated related undertakings Book value of related ancillary services undertakings Other differences in the valuation of assets (other than for assets not valued above) Deferred acquisition costs excluded from line 89 Reinsurers' share of technical provisions excluded from line 89 Other asset adjustments (may be negative) Total assets determined in accordance with the insurance accounts rules or international accounting standards as applicable to the firm for the purpose of its external financial reporting (91 to 101) Amounts included in line 89 attributable to debts due from related insurers, other than those under contracts of insurance or reinsurance
29 Long term insurance business liabilities and margins Form 14 Global business Total business/sub fund Summary Units 000 As at end of As at end of this financial the previous year year 1 2 Mathematical reserves, after distribution of surplus Cash bonuses which had not been paid to policyholders prior to end of the financial year 12 Balance of surplus/(valuation deficit) Long term insurance business fund carried forward (11 to 13) Gross Claims outstanding Reinsurers' share 16 Net (15-16) Provisions Taxation Other risks and charges Deposits received from reinsurers Direct insurance business Creditors Reinsurance accepted 32 Reinsurance ceded Debenture loans Secured 34 Unsecured 35 Amounts owed to credit institutions Creditors Taxation Other Accruals and deferred income Provision for "reasonably foreseeable adverse variations" 41 Total other insurance and non-insurance liabilities (17 to 41) Excess of the value of net admissible assets Total liabilities and margins Amounts included in line 59 attributable to liabilities to related companies, other than those under contracts of insurance or reinsurance Amounts included in line 59 attributable to liabilities in respect of property linked benefits Total liabilities ( ) Increase to liabilities - DAC related Reinsurers' share of technical provisions Other adjustments to liabilities (may be negative) Capital and reserves and fund for future appropriations Total liabilities under insurance accounts rules or international accounting standards as applicable to the firm for the purpose of its external financial reporting (71 to 75)
30 Long term insurance business liabilities and margins Form 14 Global business Total business/sub fund Heritage With Profits Fund Units 000 As at end of As at end of this financial the previous year year 1 2 Mathematical reserves, after distribution of surplus Cash bonuses which had not been paid to policyholders prior to end of the financial year 12 Balance of surplus/(valuation deficit) 13 Long term insurance business fund carried forward (11 to 13) Gross Claims outstanding Reinsurers' share 16 Net (15-16) Provisions Taxation Other risks and charges Deposits received from reinsurers Direct insurance business Creditors Reinsurance accepted 32 Reinsurance ceded Debenture loans Secured 34 Unsecured 35 Amounts owed to credit institutions Creditors Taxation Other Accruals and deferred income Provision for "reasonably foreseeable adverse variations" 41 Total other insurance and non-insurance liabilities (17 to 41) Excess of the value of net admissible assets Total liabilities and margins Amounts included in line 59 attributable to liabilities to related companies, other than those under contracts of insurance or reinsurance Amounts included in line 59 attributable to liabilities in respect of property linked benefits 62 Total liabilities ( ) Increase to liabilities - DAC related 72 Reinsurers' share of technical provisions 73 Other adjustments to liabilities (may be negative) 74 Capital and reserves and fund for future appropriations 75 Total liabilities under insurance accounts rules or international accounting standards as applicable to the firm for the purpose of its external financial reporting (71 to 75) 76 27
31 Long term insurance business liabilities and margins Form 14 Global business Total business/sub fund German With Profits Fund Units 000 As at end of As at end of this financial the previous year year 1 2 Mathematical reserves, after distribution of surplus Cash bonuses which had not been paid to policyholders prior to end of the financial year 12 Balance of surplus/(valuation deficit) Long term insurance business fund carried forward (11 to 13) Gross 15 Claims outstanding Reinsurers' share 16 Net (15-16) 17 Provisions Taxation 21 Other risks and charges 22 Deposits received from reinsurers 23 Direct insurance business 31 Creditors Reinsurance accepted 32 Reinsurance ceded 33 Debenture loans Secured 34 Unsecured 35 Amounts owed to credit institutions Creditors 36 Taxation 37 Other Accruals and deferred income Provision for "reasonably foreseeable adverse variations" 41 Total other insurance and non-insurance liabilities (17 to 41) Excess of the value of net admissible assets Total liabilities and margins Amounts included in line 59 attributable to liabilities to related companies, other than those under contracts of insurance or reinsurance Amounts included in line 59 attributable to liabilities in respect of property linked benefits Total liabilities ( ) Increase to liabilities - DAC related 72 Reinsurers' share of technical provisions 73 Other adjustments to liabilities (may be negative) 74 Capital and reserves and fund for future appropriations 75 Total liabilities under insurance accounts rules or international accounting standards as applicable to the firm for the purpose of its external financial reporting (71 to 75) 76 28
32 Long term insurance business liabilities and margins Form 14 Global business Total business/sub fund German Smoothed Managed Fund Units 000 As at end of As at end of this financial the previous year year 1 2 Mathematical reserves, after distribution of surplus Cash bonuses which had not been paid to policyholders prior to end of the financial year 12 Balance of surplus/(valuation deficit) 13 Long term insurance business fund carried forward (11 to 13) Gross 15 Claims outstanding Reinsurers' share 16 Net (15-16) 17 Provisions Taxation 21 Other risks and charges 22 Deposits received from reinsurers 23 Direct insurance business 31 Creditors Reinsurance accepted 32 Reinsurance ceded 33 Debenture loans Secured 34 Unsecured 35 Amounts owed to credit institutions Creditors 36 Taxation 37 Other Accruals and deferred income 39 Provision for "reasonably foreseeable adverse variations" 41 Total other insurance and non-insurance liabilities (17 to 41) Excess of the value of net admissible assets 51 Total liabilities and margins Amounts included in line 59 attributable to liabilities to related companies, other than those under contracts of insurance or reinsurance Amounts included in line 59 attributable to liabilities in respect of property linked benefits Total liabilities ( ) Increase to liabilities - DAC related 72 Reinsurers' share of technical provisions 73 Other adjustments to liabilities (may be negative) 74 Capital and reserves and fund for future appropriations 75 Total liabilities under insurance accounts rules or international accounting standards as applicable to the firm for the purpose of its external financial reporting (71 to 75) 76 29
33 Long term insurance business liabilities and margins Form 14 Global business Total business/sub fund UK Smoothed Managed Fund Units 000 As at end of As at end of this financial the previous year year 1 2 Mathematical reserves, after distribution of surplus Cash bonuses which had not been paid to policyholders prior to end of the financial year 12 Balance of surplus/(valuation deficit) 13 Long term insurance business fund carried forward (11 to 13) Gross 15 Claims outstanding Reinsurers' share 16 Net (15-16) 17 Provisions Taxation 21 Other risks and charges 22 Deposits received from reinsurers 23 Direct insurance business 31 Creditors Reinsurance accepted 32 Reinsurance ceded 33 Debenture loans Secured 34 Unsecured 35 Amounts owed to credit institutions Creditors 36 Taxation 37 Other Accruals and deferred income 39 Provision for "reasonably foreseeable adverse variations" 41 Total other insurance and non-insurance liabilities (17 to 41) Excess of the value of net admissible assets 51 Total liabilities and margins Amounts included in line 59 attributable to liabilities to related companies, other than those under contracts of insurance or reinsurance Amounts included in line 59 attributable to liabilities in respect of property linked benefits 62 Total liabilities ( ) Increase to liabilities - DAC related 72 Reinsurers' share of technical provisions 73 Other adjustments to liabilities (may be negative) 74 Capital and reserves and fund for future appropriations 75 Total liabilities under insurance accounts rules or international accounting standards as applicable to the firm for the purpose of its external financial reporting (71 to 75) 76 30
34 Long term insurance business liabilities and margins Form 14 Global business Total business/sub fund Proprietary Business Fund Units 000 As at end of As at end of this financial the previous year year 1 2 Mathematical reserves, after distribution of surplus Cash bonuses which had not been paid to policyholders prior to end of the financial year 12 Balance of surplus/(valuation deficit) Long term insurance business fund carried forward (11 to 13) Gross Claims outstanding Reinsurers' share 16 Net (15-16) Provisions Taxation Other risks and charges Deposits received from reinsurers 23 Direct insurance business Creditors Reinsurance accepted 32 Reinsurance ceded Debenture loans Secured 34 Unsecured 35 Amounts owed to credit institutions Creditors Taxation Other Accruals and deferred income Provision for "reasonably foreseeable adverse variations" 41 Total other insurance and non-insurance liabilities (17 to 41) Excess of the value of net admissible assets 51 Total liabilities and margins Amounts included in line 59 attributable to liabilities to related companies, other than those under contracts of insurance or reinsurance Amounts included in line 59 attributable to liabilities in respect of property linked benefits Total liabilities ( ) Increase to liabilities - DAC related 72 Reinsurers' share of technical provisions 73 Other adjustments to liabilities (may be negative) 74 Capital and reserves and fund for future appropriations 75 Total liabilities under insurance accounts rules or international accounting standards as applicable to the firm for the purpose of its external financial reporting (71 to 75) 76 31
Standard Life Assurance Limited
Standard Life Assurance Limited Annual PRA Insurance Returns for the financial year ended 31 December 2014 Prepared in accordance with the Accounts and Statements Rules (Appendices 9.1, 9.3, 9.4, 9.4A
More informationThe Prudential Assurance Company Limited
The Prudential Assurance Company Limited Annual PRA Insurance Returns for the year ended 31 December 2015 IPRU(INS) Appendices 9.1, 9.2, 9.3, 9.4, 9.4A, 9.5, 9.6 Balance Sheet and Profit and Loss Account
More information2014 Head office: Ballam Road, Lytham St.Annes, FY8 4JZ Annual PRA Insurance Returns for the year ended 31 December 2014 IPRU(INS) Appendices 9.1, 9.2, 9.3, 9.4, 9.4A, 9.5, 9.6 Balance Sheet and Profit
More informationFriends Life Limited
Annual PRA Insurance Returns for the year ended 31 December 2014 IPRU(INS) Appendices 9.1, 9.3, 9.4, 9.4A, 9.6 Balance Sheet and Profit and Loss Account Contents Form 2 Statement of solvency - long-term
More informationTHE EQUITABLE LIFE ASSURANCE SOCIETY
THE EQUITABLE LIFE ASSURANCE SOCIETY Annual PRA Insurance Returns for the year ended 31 December 2013 Appendices 9.1, 9.3, 9.4, 9.4A & 9.6 from the Interim Prudential Sourcebook for Insurers Registered
More informationPartnership Life Assurance Company Limited
Partnership Life Assurance Company Limited Annual PRA Insurance Returns for the year ended 31 December 2013 IPRU(INS) Appendices 9.1, 9.3, 9.4, 9.6 Contents Balance Sheet and Profit and Loss Account Form
More informationAviva Insurance UK Limited
Annual FSA Insurance Returns for the ended st December (Appendices 9.1, 9.2, 9.5, 9.6) Produced using BestESP Services - UK AVIVA INSURANCE UK LIMITED Year ended st December Contents The companies included
More informationRoyal Scottish Assurance Plc
Registered office: 24/25 St Andrews Square, Edinburgh, EH2 1AF 31st December 2004 Annual FSA Insurance Returns for the year ended 31 December 2010 Returns under the Accounts and Statements Rules Index
More informationST ANDREW'S LIFE ASSURANCE PLC
Annual FSA Insurance Returns for the year ended 31 December 2008 Appendices 9.1, 9.3, 9.4, 9.6 Contents Appendix 9.1 Form 2 Statement of solvency - long-term insurance business 1 Form 3 Components of
More informationLegal & General Insurance Limited
Annual PRA Insurance Returns for the ended 31 December 2014 IPRU(INS) Appendices 9.1, 9.2, 9.5, 9.6 Balance Sheet and Profit and Loss Account Contents Form 1 Statement of solvency - general insurance
More informationLegal & General Insurance Limited
Annual PRA Insurance Returns for the year ended 31 December 2013 IPRU(INS) Appendices 9.1, 9.2, 9.5, 9.6 Returns under the Accounts and Statements Rules Contents of the Return Financial period ended 31
More informationST ANDREW'S LIFE ASSURANCE PLC
Annual PRA Insurance Returns for the year ended 31 December 2013 IPRU(INS) Appendices 9.1, 9.3, 9.4, 9.6 Contents Balance Sheet and Profit and Loss Account Form 2 Statement of solvency - long-term insurance
More informationAviva Insurance Limited
Annual FSA Insurance Returns for the ended st December (Appendices 9.1, 9.2, 9.5, 9.6) Produced using BestESP Services - UK Year ended st December Contents Page Appendix 9.1 Form 1 Statement of solvency
More informationST ANDREW'S LIFE ASSURANCE PLC
Annual PRA Insurance Returns for the year ended 31 December 2014 IPRU(INS) Appendices 9.1, 9.3, 9.4, 9.6 Balance Sheet and Profit and Loss Account Contents Form 2 Statement of solvency - long-term insurance
More informationCommercial Union Life Assurance Company Limited
Commercial Union Life Assurance Limited Registered office: St Helen s, 1 Undershaft, London, EC3P 3DQ Annual FSA Insurance Returns for the year ended 31st December 2002 Accounts and statements pursuant
More informationDraft for consultation as part of CP18/16, available at: www.bankofengland.co.uk/pra/pages/publications/cp/2016/cp1816.aspx
Draft for consultation as part of CP18/16, available at: www.bankofengland.co.uk/pra/pages/publications/cp/2016/cp1816.aspx Form 1 Statement of solvency general insurance business Global business/uk branch
More informationHamilton Life Assurance Company Limited
Hamilton Life Assurance Company Limited Registered office: 2 Rougier Street, York, YO90 1UU Annual FSA Insurance 31st December Returns 2004 for the ended 31 December 2009 FN 02 001 Returns under the Accounts
More informationThe Standard Life Assurance Company 2006
The Standard Life Assurance Company 2006 Annual PRA Insurance Returns for the financial year ended 31 December 2014 Prepared in accordance with the Accounts and Statements Rules (Appendices 9.1, 9.3, 9.4
More informationTHE EQUITABLE LIFE ASSURANCE SOCIETY
Annual FSA Insurance Returns for the year ended 31 December 2004 Appendices 9.1, 9.3, 9.4 & 9.6 from the Interim Prudential Sourcebook for Insurers Registered Office 20-22 Bedford Row, London, WC1R 4JS
More informationAviva Annuity UK Limited
Aviva Annuity UK Limited Registered office: 2 Rougier Street, York, YO90 1UU Annual FSA Insurance 31st December Returns 2004 for the year ended 31 December 2009 FN 02 001 Returns under the Accounts and
More informationSIMPLIFIED CONSOLIDATED BALANCE SHEET PROFIT AND LOSS ACCOUNT
SIMPLIFIED CONSOLIDATED BALANCE SHEET PROFIT AND LOSS ACCOUNT SIMPLIFIED CONSOLIDATED BALANCE SHEET ASSETS in thousand euro Year 2002 A. SUBSCRIBED CAPITAL UNPAID 0 0 of which called-up capital ( 0 ) B.
More informationAnadolu Hayat Emeklilik Anonim Şirketi Consolidated Balance Sheet As At 31 December 2015 (Currency: Turkish Lira (TRY))
Consolidated Balance Sheet As At ASSETS I- Current Assets A- Cash and Cash Equivalents 14 302,999,458 216,428,429 1- Cash 14 3,385 27,952 2- Cheques Received 3- Banks 14 145,598,543 87,301,020 4- Cheques
More informationAvivaSA Emeklilik ve Hayat Anonim Şirketi
BALANCE SHEET AS OF 30 SEPTEMBER 2015 ASSETS Audited I- CURRENT ASSETS Note 31 December 2014 A- Cash and Cash Equivalents 14 431.210.641 394.414.565 1- Cash 14 603 142 2- Cheques Received - - 3- Banks
More informationAudited Prior Period 31 December 2014
As at ASSETS I- Current Assets A- Cash and Cash Equivalents 202.531.176 216.428.429 1- Cash 5.603 27.952 2- Cheques Received 3- Banks 49.703.075 87.301.020 4- Cheques Given and Payment Orders (31.536)
More informationAvivaSA Emeklilik ve Hayat Anonim Şirketi BALANCE SHEET AS OF 31 MARCH 2015 (Amounts expressed in Turkish Lira ( TL) unless otherwise stated).
BALANCE SHEET AS OF 31 MARCH 2015 ASSETS Audited I- CURRENT ASSETS Note 31 Mart 2015 31 Aralık 2014 A- Cash and Cash Equivalents 2.12, 14 410.052.299 394.414.565 1- Cash 14 799 142 2- Cheques Received
More informationAvivaSA Emeklilik ve Hayat Anonim Şirketi
BALANCE SHEET AS OF 31 DECEMBER 2015 ASSETS I- CURRENT ASSETS Notes 31 December 2015 31 December 2014 A- Cash and Cash Equivalents 14 447.814.449 394.414.565 1- Cash 14-142 2- Cheques Received 3- Banks
More informationANADOLU ANONİM TÜRK SİGORTA ŞİRKETİ DETAILED BALANCE SHEET. ASSETS Unaudited Current Audited Previous Dipnot I- Current Assets
ASSETS Unaudited Current Audited Previous Dipnot I- Current Assets A- Cash and Cash Equivalents 14 2.364.314.943 2.304.904.212 1- Cash 14 38.784 18.864 2- Cheques Received 3- Banks 14 1.961.058.269 1.937.834.876
More informationANADOLU ANONİM TÜRK SİGORTA ŞİRKETİ DETAILED BALANCE SHEET ASSETS
ASSETS ANADOLU ANONİM TÜRK SİGORTA ŞİRKETİ I- Current Assets Audited Current Audited Previous Period Period Notes 31/12/2015 31/12/2014 A- Cash and Cash Equivalents 14 2.304.904.212 1.606.048.714 1- Cash
More informationSolvency Standard for Captive Insurers Transacting Non-life Insurance Business
Solvency Standard for Captive Insurers Transacting Non-life Insurance Business Insurance Policy Prudential Supervision Department October 2011(incorporating amendments to December 2014) 2 1. Introduction
More informationInsurance (General Insurance Business Solvency) Rules 2007 (Consolidated version with amendments as at 31 December 2010)
The text below is an internet version of the rules issued by the Financial Services Commission under the Insurance Act 2005 and is for information purpose only. Whilst reasonable care has been taken to
More informationSupplement No. 2 published with Extraordinary Gazette No. 129 dated 20 th December, 2012. THE INSURANCE LAW, 2010 (LAW 32 OF 2010)
CAYMAN ISLANDS Supplement No. 2 published with Extraordinary Gazette No. 129 dated 20 th December, 2012. THE INSURANCE LAW, 2010 (LAW 32 OF 2010) THE INSURANCE (CAPITAL AND SOLVENCY) (CLASS A INSURERS)
More informationValuation Report on Prudential Annuities Limited as at 31 December 2003. The investigation relates to 31 December 2003.
PRUDENTIAL ANNUITIES LIMITED Returns for the year ended 31 December 2003 SCHEDULE 4 Valuation Report on Prudential Annuities Limited as at 31 December 2003 1. Date of investigation The investigation relates
More informationANADOLU ANONİM TÜRK SİGORTA ŞİRKETİ DETAILED BALANCE SHEET
ASSETS I- Current Assets Audited Current Period Audited Previous Period A- Cash and Cash Equivalents 14 1.606.048.714 1.153.712.216 1- Cash 14 37.347 49.256 2- Cheques Received 3- Banks 14 1.356.733.446
More informationSupplement No.5 published with Extraordinary Gazette No. 4 dated 16 th January, 2015. THE INSURANCE LAW, 2010 (LAW 32 OF 2010)
CAYMAN ISLANDS Supplement No.5 published with Extraordinary Gazette No. 4 dated 16 th January, 2015. THE INSURANCE LAW, 2010 (LAW 32 OF 2010) THE INSURANCE (PORTFOLIO INSURANCE COMPANIES) REGULATIONS,
More informationINSURANCE BUSINESS ACT (CAP. 403) Insurance Business (Companies Accounts) Regulations, 2000
L.N. 103 of 2000 INSURANCE BUSINESS ACT (CAP. 403) Insurance Business (Companies Accounts) Regulations, 2000 IN exercise of the powers conferred by sections 20 and 64 of the Insurance Business Act, 1998,
More informationANNUAL RETURN: FORM 1 - FUND BALANCE SHEET
ANNUAL RETURN: FORM - FUND BALANCE SHEET 6 Life: SIF - Non-Participating Annex Row No. ASSETS Equity securities A Debt securities B Land and buildings C Loans D Cash and deposits 5 976,9 Other invested
More informationANNUAL RETURN: FORM 1 - FUND BALANCE SHEET
ANNUAL RETURN: FORM - FUND BALANCE SHEET R98G General: Singapore Insurance Fund Annex Row No. ASSETS Equity securities A Debt securities B Land and buildings C Loans D Cash and deposits 5,96,57 Other invested
More informationMITSUI SUMITOMO INSURANCE COMPANY, LIMITED AND SUBSIDIARIES. CONSOLIDATED BALANCE SHEETS March 31, 2005 and 2006
CONSOLIDATED BALANCE SHEETS March 31, 2005 and 2006 2005 2006 ASSETS Investments - other than investments in affiliates: Securities available for sale: Fixed maturities, at fair value 3,043,851 3,193,503
More informationANNUAL RETURN: FORM 1 - FUND BALANCE SHEET ZURICH INSURANCE COMPANY LTD (SINGAPORE BRANCH) 34,844,737 Land and buildings
ANNUAL RETURN: FORM - FUND BALANCE SHEET I86G General: Singapore Insurance Fund Annex Row No. ASSETS Equity securities A Debt securities B,8,77 Land and buildings C Loans D Cash and deposits 5,6,76 Other
More informationPRA RULEBOOK: SOLVENCY II FIRMS: SURPLUS FUNDS INSTRUMENT 2015
PRA RULEBOOK: SOLVENCY II FIRMS: SURPLUS FUNDS INSTRUMENT 2015 Powers exercised A. The Prudential Regulation Authority ( PRA ) makes this instrument in the exercise of the following powers and related
More informationANNUAL RETURN: FORM 1 - FUND BALANCE SHEET
ANNUAL RETURN: FORM - FUND BALANCE SHEET Life: SIF - Participating Annex Row No. ASSETS Equity securities A Debt securities B Land and buildings C Loans D Cash and deposits Other invested assets E 6 Investment
More informationAEGON EMEKLİLİK VE HAYAT A.Ş. DETAILED BALANCE SHEET (Independent Unaudited) ASSETS. Current Period Current Period I- Current Assets
(Independent ) ASSETS I- Current Assets A- Cash and Cash Equivalents 65,840,622 33,270,237 1- Cash 5,473 3,936 2- Cheques Received 3- Banks 37,175,261 6,888,908 4- Cheques Given and Payment Orders (-)
More informationAEGON EMEKLİLİK VE HAYAT A.Ş. DETAILED BALANCE SHEET (Independent Audited) ASSETS. Audited Current Period Current Period I- Current Assets
(Independent ) ASSETS I- Current Assets A- Cash and Cash Equivalents 33.270.237 28.327.786 1- Cash 3.936 3.924 2- Cheques Received 3- Banks 6.888.908 8.595.579 4- Cheques Given and Payment Orders (-) 5-Bank
More informationANNUAL RETURN: FORM 1 - FUND BALANCE SHEET. 728,464,261 Debt securities. 1,108,344,554 Land and buildings. 85,416,600 Loans
ANNUAL RETURN: FORM - FUND BALANCE SHEET Life: SIF - Participating Annex Row No. ASSETS Equity securities A 78,6,6 Debt securities B,8,, Land and buildings C 8,6,6 Loans D 7,776, Cash and deposits 87,,
More informationAEGON EMEKLİLİK VE HAYAT A.Ş. DETAILED BALANCE SHEET (Independent Limited Audited) ASSETS
(Independent Limited ) ASSETS I- Current Assets A- Cash and Cash Equivalents 55.519.200 55.076.635 1- Cash 1.879 5.469 2- Cheques Received - - 3- Banks 46.430.369 47.999.767 4- Cheques Given and Payment
More informationAEGON EMEKLİLİK VE HAYAT A.Ş. DETAILED BALANCE SHEET (Independent Audited) ASSETS. Audited Current Period Current Period I- Current Assets
(Independent ) ASSETS I- Current Assets A- Cash and Cash Equivalents 28.327.786 38.018.697 1- Cash 3.924 3.419 2- Cheques Received 3- Banks 8.595.579 25.886.925 4- Cheques Given and Payment Orders (-)
More informationSatisfactory result for the year
1 Mutual Insurance Company Pension-Fennia 2000 Managing Director s s Review Satisfactory result for the year The year under review was the second complete year of operations for Pension Fennia, and the
More informationSolvency Standard for Non-life Insurance Business
Solvency Standard for Non-life Insurance Business Insurance Policy Prudential Supervision Department October 2011 (incorporates amendments to May 2012) 2 1. Introduction 1.1. Authority 1. This solvency
More informationCurrent Period Current Period I- Current Assets
BALANCE SHEET (Independent ) ASSETS I- Current Assets A- Cash and Cash Equivalents 21,681,608 22,641,606 1- Cash 1,043 2,356 2- Cheques Received - - 3- Banks 18,087,148 20,777,618 4- Cheques Given and
More informationSTATUTORY INSTRUMENTS. S.I. No. 262 of 2015 EUROPEAN UNION (INSURANCE UNDERTAKINGS: FINANCIAL STATEMENTS) REGULATIONS 2015
STATUTORY INSTRUMENTS. S.I. No. 262 of 2015 EUROPEAN UNION (INSURANCE UNDERTAKINGS: FINANCIAL STATEMENTS) REGULATIONS 2015 2 [262] S.I. No. 262 of 2015 EUROPEAN UNION (INSURANCE UNDERTAKINGS: FINANCIAL
More informationSolvency Standard for Non-life Insurance Business in Run-off
Solvency Standard for Non-life Insurance Business in Run-off Insurance Policy Prudential Supervision Department April 2012 (incorporates amendments to May 2012) 1. Introduction 1.1. Authority 1. This solvency
More informationHow To Calculate Asset Concentration Risk In New Zealand
Solvency Standard for Non-life Insurance Business AMI Insurance Limited Insurance Policy Prudential Supervision Department September 2011 2 1. Introduction 1.1. Authority 1. This solvency standard is made
More informationASSETS Independent Limited Audited
( ) I- Current Assets ASSETS A- Cash and Cash Equivalents 52.550.224 21.681.608 1- Cash 2.584 1.043 2- Cheques Received - - 3- Banks 45.038.608 18.087.148 4- Cheques Given and Payment Orders (-) - - 5-
More informationMutual Insurance Company Pension-Fennia 1999
1 Mutual Insurance Company Pension-Fennia 1999 Managing Director s Review During 1999, reorganisation continued in the insurance sector in Finland. The reorganisation of pension and life insurance companies
More informationINTERIM REPORT Q1 2016 PROTECTOR FORSIKRING ASA
INTERIM REPORT Q1 2016 PROTECTOR FORSIKRING ASA (UNAUDITED) APRIL 2016 Highlights Q1 2016 Growth 26% - First UK client on board Protector delivers a strong premium growth for the first quarter of 2016,
More informationConsolidated balance sheet
Consolidated balance sheet Non current assets 31/12/2009 31/12/2008 (*) 01/01/2008 (*) Property, plant and equipment 1,352 1,350 1,144 Investment property 7 11 11 Fixed assets held under concessions 13,089
More informationGN8: Additional Guidance on valuation of long-term insurance business
GN8: Additional Guidance on valuation of long-term insurance business Classification Practice Standard MEMBERS ARE REMINDED THAT THEY MUST ALWAYS COMPLY WITH THE PROFESSIONAL CONDUCT STANDARDS (PCS) AND
More informationLarge Company Limited. Report and Accounts. 31 December 2009
Registered number 123456 Large Company Limited Report and Accounts 31 December 2009 Report and accounts Contents Page Company information 1 Directors' report 2 Statement of directors' responsibilities
More informationIcelandic insurance companies Annual accounts Accounting year 2000
Icelandic insurance companies Annual accounts Accounting year 2000 FME (Financial Supervisory Authority) 14 August 2001 The Financial Supervisory Authority (FME) publishes the annual accounts of Icelandic
More informationFINANCIAL DISCLOSURES FOR THE QUARTER ENDED JUNE 30, 2013
REGISTRATION NO 104: DATE OF REGISTRATION WITH IRDA : NOVEMBER 15, 2000 FINANCIAL DISCLOSURES FOR THE QUARTER ENDED JUNE 30, 2013 Form No Description Pages L-01 REVENUE ACCOUNT 2-5 L-02 PROFIT & LOSS ACCOUNT
More informationSYNDICATE ACCOUNTING BYELAW
SYNDICATE ACCOUNTING BYELAW Purpose The purpose of this byelaw is to set out the principal requirements in connection with the closing of years of account, accounting records, the form and content of syndicate
More informationIntroduction. Coverage. Principle 1: Embedded Value (EV) is a measure of the consolidated value of shareholders interests in the covered business.
Introduction Principle 1: Embedded Value (EV) is a measure of the consolidated value of shareholders interests in the covered business. G1.1 The EV Methodology ( EVM ) described here is applied to the
More informationLIFE ASSURANCE BUSINESS - REVENUE ACCOUNT FORM 1. Ark Life Assurance Company Limited. Reporting Institution: Written In Ireland - Irish Risk
LIFE ASSURANCE BUSINESS - REVENUE ACCOUNT FORM 1 Written In Ireland - Irish Risk Items to be shown net of reinsurance ceded Premiums receivable (less rebates and refunds) 1 114,030 Investment income receivable
More informationGRF_115_1: Premiums Liabilities - Insurance Risk Charge
GRF_115_1: Premiums Liabilities - Insurance Risk Charge These instructions must be read in conjunction with the general instruction guide. Explanatory notes Direct business Sections 1A, 1B and 1C are to
More informationPRA RULEBOOK: GLOSSARY AND INSURANCE CONSEQUENTIALS INSTRUMENT 2015
PRA RULEBOOK: GLOSSARY AND INSURANCE CONSEQUENTIALS INSTRUMENT 2015 Powers exercised A. The Prudential Regulation Authority ( PRA ) makes this instrument in the exercise of the following powers and related
More informationProposed Insurance Act Amendments Life Insurance
Risk Based Capital for Risk Based Capital for Minimum paid-up share capital increased Class of Business Long-term business Long-term and general insurance business Industrial life business Current Requirement
More informationSolvency Standard for Captive Insurers Transacting Life Insurance Business
Solvency Standard for Captive Insurers Transacting Life Insurance Business Financial Policy Prudential Supervision Department March 2013 Ref #5955527 v1.0 2 Introduction 1.1. Authority 1. This solvency
More informationINSTRUCTIONS FOR COMPLETING INSURANCE COMPANY FINANCIAL STATEMENTS
INSTRUCTIONS FOR COMPLETING INSURANCE COMPANY "DRAFT VERSION FOR FIRST REVIEW ONLY" Submitted to: Minstry of Finance and Economy Head of Insurance Department Republic of Armenia Submitted by: BearingPoint
More informationSolvency Standard for Non-life Insurance Business 2014 (markup)
Solvency Standard for Non-life Insurance Business 2014 (markup) Prudential Supervision Department Issued: December 2014 Ref #5966703 v1.21.7 2 Table of Contents 1. INTRODUCTION... 4 1.1. Authority... 4
More informationACCOUNTING STANDARDS BOARD DECEMBER 2004 FRS 27 27LIFE ASSURANCE STANDARD FINANCIAL REPORTING ACCOUNTING STANDARDS BOARD
ACCOUNTING STANDARDS BOARD DECEMBER 2004 FRS 27 27LIFE ASSURANCE FINANCIAL REPORTING STANDARD ACCOUNTING STANDARDS BOARD Financial Reporting Standard 27 'Life Assurance' is issued by the Accounting Standards
More informationINTERIM FINANCIAL STATEMENT AS PER 30 SEPTEMBER 2015
INTERIM FINANCIAL STATEMENT AS PER 30 SEPTEMBER 2015 15 3 Consolidated balance sheet 5 Consolidated income statement 6 Statement of changes in equity 7 Condensed notes INTERIM FINANCIAL STATEMENT AS PER
More informationInsurance Companies (General Business) (Valuation) Regulation
Insurance Companies (General Business) (Valuation) Regulation Guidance Note Office of the Commissioner of Insurance CONTENTS Section Paragraphs 1. Introduction 1.1-1.3 2. Overview of the Regulation 2.1-2.2
More informationConsolidated financial statements 2014. Zurich Insurance Group Annual Report 2014
Consolidated financial statements 2014 Annual Report 2014 2 Annual results 2014 Consolidated financial statements Contents Consolidated income statements 3 Consolidated statements of comprehensive income
More informationAbbey Life Assurance Company Limited Participating Business Fund
Abbey Life Assurance Company Limited Participating Business Fund Principles and of Financial Management (PPFM) 1 General... 2 1.1 Introduction... 2 1.2 The With-Profits Policies... 2 2 Structure of these
More informationANNEX I INDIVIDUAL PUBLIC FINANCIAL STATEMENTS OF CREDIT INSTITUTIONS
ANNEX I INDIVIDUAL PUBLIC FINANCIAL STATEMENTS OF CREDIT INSTITUTIONS ANNEX I.1 PUBLIC BALANCE SHEET ASSETS 1. Cash and balances with central banks 2. Financial assets held for trading 2.1. Loans and advances
More informationLife Business Guidance Notes
REVENUE ACCOUNT Income 1. Policyholders fund brought forward refers to policyholders fund and investment linked fund brought forward from the preceding financial/calendar year. It should correspond with
More informationGOVERNMENT OF MAURITIUS
GOVERNMENT OF MAURITIUS Government Notice no 60 of 1988 THE INSURANCE ACT 1987 Regulations made by the Minister under section 78 of the Insurance Act 1987 1. These regulations may be cited as the Insurance
More informationTHE EMPIRE LIFE INSURANCE COMPANY
THE EMPIRE LIFE INSURANCE COMPANY Condensed Interim Consolidated Financial Statements For the nine months ended September 30, 2013 Unaudited Issue Date: November 6, 2013 These condensed interim consolidated
More informationCONSOLIDATED STATEMENTS OF OPERATIONS
CONSOLIDATED STATEMENTS OF OPERATIONS For the years ended December 31, (in millions of Canadian dollars except for per share amounts) 2015 2014 Revenue Premiums Gross $ 16,824 $ 15,499 Less: Ceded 6,429
More informationReport of the statutory actuary
Report of the statutory actuary Pg 1 Report of the statutory actuary Liberty Group Limited 1. Statement of excess assets, liabilities and capital adequacy requirement 2011 2010 Published reporting basis
More informationLRF_310_1 and LRF_310_2 Income Statement
LRF_310_1 and LRF_310_2 Income Statement These instructions must be read in conjunction with the general instruction guide. Explanatory notes Application of reporting items While these instructions apply
More informationFinansinspektionen s Regulatory Code
Finansinspektionen s Regulatory Code Publisher: Finansinspektionen, Sweden, www.fi.se ISSN 1102-7460 This document is furnished for informational purposes only and is not itself a legal document. Finansinspektionen
More informationSri Lanka Accounting Standard-LKAS 7. Statement of Cash Flows
Sri Lanka Accounting Standard-LKAS 7 Statement of Cash Flows CONTENTS SRI LANKA ACCOUNTING STANDARD-LKAS 7 STATEMENT OF CASH FLOWS paragraphs OBJECTIVE SCOPE 1 3 BENEFITS OF CASH FLOW INFORMATION 4 5 DEFINITIONS
More informationInsurance Supervision Department Financial Reporting Forms Guidelines
Financial Reporting Forms Guidelines Version 1.3 (January 2010) Table of Contents Section 1 Introduction....3 Section 2 Monthly Financial Reporting Forms Guidelines...6 Section 3 Quarterly/ Annual Financial
More informationSmall Company Limited. Report and Accounts. 31 December 2007
Registered number 123456 Small Company Limited Report and Accounts 31 December 2007 Report and accounts Contents Page Company information 1 Directors' report 2 Accountants' report 3 Profit and loss account
More informationHalwell Mutual Insurance Company Financial Statements For the year ended December 31, 2014
Financial Statements For the year ended Contents Independent Auditor's Report 2 Financial Statements Statement of Financial Position 3 Statement of Comprehensive Income 4 Statement of Members Surplus 5
More informationName of the holder of a capital markets services licence: Statement of assets and liabilities as at: (dd/mm/yy)
SECURITIES AND FUTURES ACT (CHAPTER 289) SECURITIES AND FUTURES (FINANCIAL AND MARGIN REQUIREMENTS FOR HOLDERS OF CAPITAL MARKETS SERVICES LICENCES) REGULATIONS (Rg 13) REGULATION 27(1)(a), (3)(a), AND
More informationTHE YARMOUTH MUTUAL FIRE INSURANCE COMPANY Financial Statements For the year ended December 31, 2014
Financial Statements For the year ended Financial Statements For the year ended Table of Contents Page Independent Auditor's Report 2 Statement of Financial Position 3 Statement of Comprehensive Income
More informationMetropolitan Holdings Limited Group accounting policies used in preparation of the restated financial information under International Financial
Metropolitan Holdings Limited Group accounting policies used in preparation of the restated financial information under International Financial Reporting Standards (IFRS) and the interim results for the
More informationDumfries Mutual Insurance Company Financial Statements For the year ended December 31, 2010
Dumfries Mutual Insurance Company Financial Statements For the year ended December 31, 2010 Contents Independent Auditors' Report 2 Financial Statements Balance Sheet 3 Statement of Operations and Unappropriated
More informationReport 2. Statement and reports 15
Contents Report 2 Supplementary/corrective information on the annual report for 214 - Financial highlights for Danica Pension (corrected) 4 - Financial highlights for the Danica Pension (Annual Report
More informationDECISION on own funds of credit institutions. Subject matter Article 1
Pursuant to Article 161, paragraph (1), item (1) of the Credit Institutions Act (Official Gazette 117/2008) and Article 43, paragraph (2), item (9) of the Act on the Croatian National Bank (Official Gazette
More informationFinancial Report. Zurich Financial Services Group Annual Report 2005
2005 Financial Report Zurich Financial Services Group Annual Report 2005 We aspire to become the leading global insurance group in our chosen general and life insurance markets, consistently delivering
More informationL & A MUTUAL INSURANCE COMPANY FINANCIAL STATEMENTS AS AT DECEMBER 31, 2013
FINANCIAL STATEMENTS AS AT DECEMBER 31, 2013 TABLE OF CONTENTS AS AT DECEMBER 31, 2013 INDEPENDENT AUDITORS' REPORT 1 FINANCIAL STATEMENTS Balance Sheet 2 Statement of Surplus and Resources for Protection
More informationRecent years have seen considerable changes to the reporting regime for insurers. The pattern has continued in light of the current economic
Illustrative financial statements and selected disclosures for the year ended 31 December 2008 Recent years have seen considerable changes to the reporting regime for insurers. The pattern has continued
More informationGuide to Financial Reporting In Irish Life & Permanent plc European Embedded Value and IFRS
Guide to Financial Reporting In Irish Life & Permanent plc European Embedded Value and IFRS This guide to financial reporting is designed to help investors and other users of our financial statements to
More informationRULEBOOK ON THE CHART OF ACCOUNTS FOR INSURANCE COMPANIES
Pursuant to Article 107 of the Law on Insurance (Official Gazette of the Republic of Montenegro 78/06 and 19/07), at 52 nd meeting of 25 October 2010, the Council of the Insurance Supervision Agency passed
More informationHAMILTON TOWNSHIP MUTUAL INSURANCE COMPANY FINANCIAL STATEMENTS AS AT DECEMBER 31, 2015
FINANCIAL STATEMENTS AS AT DECEMBER 31, 2015 TABLE OF CONTENTS AS AT DECEMBER 31, 2015 INDEPENDENT AUDITORS' REPORT 1 FINANCIAL STATEMENTS Balance Sheet 2 Statement of Surplus and Resources for Protection
More informationABI STATEMENT OF RECOMMENDED PRACTICE ON ACCOUNTING FOR INSURANCE BUSINESS (SORP)
ABI STATEMENT OF RECOMMENDED PRACTICE ON ACCOUNTING FOR INSURANCE BUSINESS (SORP) DECEMBER 2005 (as amended in December 2006). STATEMENT BY THE ACCOUNTING STANDARDS BOARD The aims of the Accounting Standards
More informationPRUCO LIFE INSURANCE COMPANY OF NEW JERSEY INDEX TO FINANCIAL STATEMENTS
PRUCO LIFE INSURANCE COMPANY OF NEW JERSEY INDEX TO FINANCIAL STATEMENTS Statements of Financial Position - December 31, 2010 and 2009 B-1 Statements of Operations and Comprehensive Income Years ended
More information