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  3. Point in time
    2013-04-02

Annual Accounts

  1. 35(1) the Council Directive of 19 December 1991 concerning the annual accounts and consolidated accounts of insurance undertakings (No. 91/674/EEC).
  2. 35(2) (in UPRU) accounts prepared to comply with54:54
    1. (a) the Companies Acts 1985 to 1989, and their equivalent in Northern Ireland, where these provisions are applicable; or54
    2. (b) the Companies Act 2006; or 54
    3. (c) other statutory obligations.54