Article 34
Profit and loss account III. Technical account - Non-life-insurance business 1. Earned premiums, net of reinsurance: (a) gross premiums written . (b) outward reinsurance premiums ( ) . . (c) change in the gross provision for unearned premiums and, in so far as national legislation authorizes the inclusion of this provision in liabilities item C (1), in the provision for unexpired risks (+/ ) . (d) change in the provision for unearned premiums, reinsurers' share (+/ ) . . . 2. Allocated investment return transferred from the non-technical account (item III (6)) . 3. Other technical income, net of reinsurance . 4. Claims incurred, net of reinsurance: (a) claims paid (aa) gross amount . (bb) reinsurers' share ( ) . . (b) change in the provision for claims, (aa) gross amount . (bb) reinsurers' share ( ) . . . 5. Changes in other technical provisions, net of reinsurance, not shown under other headings (+/ ) . 6. Bonuses and rebates, net of reinsurance . 7. Net operating expenses: (a) acquisition costs . (b) change in deferred acquisition costs (+/ ) . (c) administrative expenses . (d) reinsurance commissions and profit participation ( ) . . 8. Other technical charges, net of reinsurance . 9. Change in the equalization provision (+/ ) . 10. Sub-total (balance on the technical account for non-life-insurance business (item III 1)). . III. Technical account - Life-assurance business 1. Earned premiums, net of reinsurance: (a) gross premiums written . (b) outward reinsurance premiums ( ) . (c) change in the provision for unearned premiums, net of reinsurance (+/ ) . . 2. Investment income: (a) income from participating interests, with a separate indication of that derived from affiliated undertakings ................. . (b) income from other investments, with a separate indication of that derived from affiliated undertakings ................. (aa) income from land and buildings . (bb) income from other investments . . (c) value re-adjustments on investments . (d) gains on the realization of investments . . 3. Unrealized gains on investments . 4. Other technical income, net of reinsurance . 5. Claims incurred, net of reinsurance: (a) claims paid (aa) gross amount . (bb) reinsurers' share ( ) . . (b) change in the provision for claims (aa) gross amount . (bb) reinsurers' share ( ) . . . 6. Change in other technical provisions, net of reinsurance, not shown under other headings (+/ ): (a) life assurance provision, net of reinsurance (aa) gross amount . (bb) reinsurers' share ( ) . . (b) other technical provisions, net of reinsurance . . 7. Bonuses and rebates, net of reinsurance . 8. Net operating expenses: (a) acquisition costs, . (b) change in deferred acquisition costs (+/ ) . (c) administrative expenses . (d) reinsurance commissions and profit participation ( ) . . 9. Investment charges: (a) investment management charges, including interest . (b) value adjustments on investments . (c) losses on the realization of investments . . 10. Unrealized losses on investments . 11. Other technical charges, net of reinsurance . 12. Allocated investment return transferred to the non-technical account ( ) (item III 4)) . 13. Sub-total: (balance on the technical account - life assurance business) (item III 2)) . III. Non-technical account 1. Balance on the technical account - non-life-insurance business (item I (10)) . 2. Balance on the technical account - life-assurance business (item II (13)) . 3. Investment income (a) income from participating interests, with a separate indication of that derived from affiliated undertakings ................. . (b) income from other investments, with a separate indication of that derived from affiliated undertakings ................. (aa) income from land and buildings . (bb) income from other investments . . (c) value re-adjustments on investments . (d) gains on the realization of investments . . 4. Allocated investment return transferred from the life-assurance technical account (item II (12)) . 5. Investment charges: (a) investment management charges, including interest . (b) value adjustments on investments . (c) losses on the realization of investments . . 6. Allocated investment return transferred to the non-lifeinsurance technical account (item I 2)) . 7. Other income . 8. Other charges, including value adjustments . 9. Tax on profit or loss on ordinary activities . 10. Profit or loss on ordinary activities after tax . 11. Extraordinary income . 12. Extraordinary charges . 13. Extraordinary profit or loss . 14. Tax on extraordinary profit or loss . 15. Other taxes not shown under the preceding items . 16. Profit or loss for the financial year . SECTION 6 Special provisions relating to certain profit-and-loss-account items