| Label: |
Policy revenue recognised as a deposit or as a change in policy liability: outward reinsurance premiums expense |
| Concept Guidance: |
Report deposit elements for life investment and life insurance investment account business written as outwards reinsurance - i.e. exclude any revenue components. Include the deposit component of premiums in respect of deferred or immediate annuities that are life investment business written as outwards reinsurance.
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| Form-Specifc Guidance: |
Report any deposit elements of outwards reinsurance premiums expense as expense amounts (i.e. as negative amounts).
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