Glossary

The Rulebook Glossary contains defined terms used in more than one Part across the PRA Rulebook. The full Glossary can be printed (including to pdf) or emailed using the icons. 

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  • (A) In the PRA Handbook:
    (1) the Council Directive of 19 December 1991 concerning the annual accounts and consolidated accounts of insurance undertakings (No. 91/674/EEC).
    (2) (in UPRU) accounts prepared to comply with:
    (a) the Companies Acts 1985 to 1989, and their equivalent in Northern Ireland, where these provisions are applicable; or
    (b) the Companies Act 2006; or
    (c) other statutory obligations.
    (B) In the FCA Handbook:
    (1) the Council Directive of 19 December 1991 concerning the annual accounts and consolidated accounts of insurance undertakings (No. 91/674/EEC).
    (2) [deleted]

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