Council Directive 91/674/EEC of 19 December 1991 on the… Article 67
Article 67
In consolidated accounts alone Member States may require or permit all investment income and charges to be disclosed in the non-technical account, even when such income and charges are connected with life-assurance business.
Furthermore, Member States may in such cases require or permit the allocation of part of the investment return to the life-assurance technical account.
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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 67 of Council Directive 91/674/EEC of 19 December 1991 on the… (LawPlayer, data as of 2026-07-04)
