Recent updates to the General Insurance Manual
Below are details of the amendments that were published on 20 October 2009 (see the update index for all updates)
|
Section |
Details of update |
|
GIM6000 |
Revised index and summary of Chapter (about technical provisions) |
|
GIM6010 |
Revised index and summary of background pages about technical provisions |
|
GIM6020 |
Revised text about Unearned Premium Provision |
|
GIM6030 |
Revised text about Unexpired Risks Provision |
|
GIM6040 |
Revised text about Unexpired Risks Provision and the differences between accounts and regulatory return |
|
GIM6050 |
Revised text about Unexpired Risks Provision and discounting |
|
GIM6070 |
Revised text about Unexpired Risks Provision and mortgage indemnity business |
|
GIM6080 |
Revised text about technical provisions |
|
GIM6090 |
Revised text about technical provisions and accounting practice |
|
GIM6100 |
Revised text about technical provisions and reported claims and 'incurred but not reported' (IBNR) |
|
GIM6110 |
Revised text about technical provisions and salvage, subrogation and reinsurance recoveries |
|
GIM6120 |
Revised text about technical provisions and exchange gains and losses |
|
GIM6130 |
Revised text about technical provisions and claims handling expenses |
|
GIM6145 |
New page with revised index and summary of technical provisions and section 107 FA2000 (periods of account beginning on or after 1 January 2000 and ending before 19 July 2007) |
|
GIM6150 |
Revised text about section 107 FA2000 and its repeal |
|
GIM6160 |
Revised text about section 107 FA2000 and definitions |
|
GIM6170 |
Revised text about section 107 FA2000 and excesses and deficiencies |
|
GIM6180 |
Revised text about section 107 FA2000 and disclaimers and transitional provision in relation to the repeal of section 107 |
|
GIM6190 |
Revised text about the General Insurance Reserves (Tax) Regulations |
|
GIM6200 |
Revised text about the General Insurance Reserves (Tax) Regulations and the overview of the calculation |
|
GIM6210 |
Revised text about the General Insurance Reserves (Tax) Regulations and the summary of regulation 3 |
|
GIM6220 |
Revised text about the General Insurance Reserves (Tax) Regulations and 'the original provisions' |
|
GIM6230 |
Revised text about the General Insurance Reserves (Tax) Regulations and 'the cost of settling liabilities' |
|
GIM6240 |
Revised text about the General Insurance Reserves (Tax) Regulations and connected companies, reinsurance and novation |
|
GIM6250 |
Revised text about the General Insurance Reserves (Tax) Regulations and discounting |
|
GIM6260 |
Revised text about the General Insurance Reserves (Tax) Regulations and margin for error |
|
GIM6270 |
Revised text about the General Insurance Reserves (Tax) Regulations and cumulative excess or deficiency |
|
GIM6280 |
Revised text about the General Insurance Reserves (Tax) Regulations and intervening periods |
|
GIM6290 |
Revised text about the General Insurance Reserves (Tax) Regulations and adjustments where there was a deficiency and a section 107(4) election had been made |
|
GIM6300 |
Revised text about the General Insurance Reserves (Tax) Regulations and the example of adjustments where there was a deficiency and a section 107(4) election had been made |
|
GIM6310 |
Revised text about the General Insurance Reserves (Tax) Regulations and the interest rate |
|
GIM6320 |
Revised text about the General Insurance Reserves (Tax) Regulations and Unearned Premium Provision and Unexpired Risks Provision |
|
GIM6330 |
Revised text about the General Insurance Reserves (Tax) Regulations and the example of a calculation |
|
GIM6340 |
Revised text about the General Insurance Reserves (Tax) Regulations and transfers of business |
|
GIM6350 |
Revised text about the General Insurance Reserves (Tax) Regulations and currency accounting (periods ending before 5 December 2003) |
|
GIM6360 |
Revised text about the General Insurance Reserves (Tax) Regulations and currency accounting (periods beginning on or after 5 December 2003) |
|
GIM6370 |
Revised text about the General Insurance Reserves (Tax) Regulations and amendments to Finance Act 1993 rules made in Finance Act 2004 |
|
GIM6380 |
Revised text about the General Insurance Reserves (Tax) Regulations and insolvent companies |
|
GIM6390 |
Revised text about the General Insurance Reserves (Tax) Regulations and disclaimers |
|
GIM6410 |
Revised text about the General Insurance Reserves (Tax) Regulations and apportionments |
|
GIM6420 |
Revised text about the General Insurance Reserves (Tax) Regulations and companies new to the Regulations |
|
GIM6430 |
Revised text about the General Insurance Reserves (Tax) Regulations and funded accounting |
|
GIM6440 |
Revised text about the General Insurance Reserves (Tax) Regulations and the example of funded accounting |
|
GIM6500 |
New page with index of pages about Schedule 11 FA2007 |
|
GIM6510 |
New page about the background to Schedule 11 FA2007 |
|
GIM6520 |
New page about Schedule 11 FA2007 and definitions |
|
GIM6530 |
New page about Schedule 11 FA2007 and paragraph 1 restriction on amount of technical provisions |
|
GIM6540 |
New page about Schedule 11 FA2007 and paragraph 2 enforcement (introduction to and restriction on use) |
|
GIM6550 |
New page about Schedule 11 FA2007 and paragraph 2 enforcement (scope and procedural issues) |
|
GIM6560 |
New page about Schedule 11 FA2007 and paragraph 2 enforcement (person to prepare report) |
|
GIM6570 |
New page about Schedule 11 FA2007 and paragraph 2 enforcement (appeal against issue of a notice) |
|
GIM6580 |
New page about Schedule 11 FA2007 and paragraph 2 enforcement (penalties for failure to comply with a notice) |
|
GIM6590 |
New page about Schedule 11 FA2007 and procedure following production of a report |
|
GIM6600 |
New page about the background to the appropriate amount Regulations |
|
GIM6610 |
New page about the appropriate amount Regulations and the main rule |
|
GIM6620 |
New page about the appropriate amount Regulations and the alternative rule |
|
GIM6630 |
New page about the appropriate amount Regulations and the rules applicable to both methods |
|
GIM6640 |
New page about the appropriate amount Regulations and background about enquiries |
|
GIM6650 |
New page about the appropriate amount Regulations and the risk assessment for enquiries |
|
GIM6660 |
New page about the appropriate amount Regulations and identifying outliers |
|
GIM6670 |
New page about the appropriate amount Regulations and group regulatory returns |
