+Article 42

Article 42

Article 42

Life-insurance technical account: items II (2) and (9)

Non-technical account: items III (3) and (5)

Investment income and charges

1.  All investment income and charges relating to non-life insurance shall be disclosed in the non-technical account.

2.  In the case of an undertaking carrying on life-assurance business only, investment income and charges shall be disclosed in the life-assurance technical account.

3.  In the case of an undertaking carrying on both life-assurance and non-life-insurance business, investment income and charges shall, to the extent that they are directly connected with the carrying on of the life-assurance business, be disclosed in the life-assurance technical account.

4.  Member States may require or permit the disclosure of investment income and charges according to the origin or attribution of the investments, if necessary by providing for further items in the non-life-insurance technical account, by analogy with the corresponding items in the life-assurance technical account.

1. Ħarsa ġenerali

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1.1 Referenzi

1.2 Rekwiżiti identifikati

1.3 Standards relatati

2. Rekwiżiti identifikati

Rekwiżiti

3. Standards relatati

Standards
  • Builddate: 05.09.2006 00:00:00 -Doknr: CELEX:31991L0674
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