BLAGAB contracts, increased non-trading credits

Duty of insurers

EEA taxed contracts, increased non-trading credits

Life insurance company, meaning

Loan relationship, contract to be

Meaning

Old accounting period contracts

Gains on deemed surrenders brought into account on related transactions

Generally

Restriction on credits, fair value accounting cases

Restriction on debits, non-fair value accounting cases

Relevant amount where fair value accounting used

Relevant companies