Instructions for completion of Form 20a

1. The amount to be shown under gross written premiums for an PRA general insurance business reporting category must equate to F21. (11+12+13+14+15). (1+2) plus F24.11.12 as if Forms 21 or 24 were required for that PRA general insurance business reporting category.

2. The amount to be shown under provision for gross unearned premium for an PRA general insurance business reporting category must equate to F21.19.2 + F25.22.12 as if Forms 21 or 25 were required for that PRA general insurance business reporting category, plus the reinsurers' share of provision for gross unearned premiums for business in the PRA general insurance business reporting category accounted for on an underwriting year basis.

3. The amounts to be shown under provisions for gross claims outstanding / reported for an PRA general insurance business reporting category must equate to the sum of (F27.29.5 + F29.11.12, converted to sterling if appropriate) over all currencies or the sum of (F31 or F32.30.5 + F34.30.3) over all the currencies and territories, for that PRA general insurance business reporting category as if Forms 27, 29, 31, 32 or 34 were required for all business in that PRA general insurance business reporting category.

4. The amounts to be shown under provisions for gross claims outstanding/incurred but not reported for an PRA general insurance business reporting category must equate to the sum of (F27.29.6 + F29.13.12, converted to sterling if appropriate) over all currencies or the sum of (F31 or F32.30.6 + F34.30.4) over all the currencies an territories, for that PRA general insurance business reporting category as if Forms 27, 29, 31, 32 or 34 were required for all business in that PRA general insurance business reporting category.

5. Where the unrounded value for one of the columns is zero for a particular PRA general insurance business reporting category, the relevant cell should be left blank.

6. Lines 1, 20 and 111 should all be the same and equal to the total insurance business.

7. If the entry at line 1 column 1 does not equal the amount shown at line 11 column 1 of Form 11, or the entry at line 1 column 4 does not equal the amount shown at line 11 column 1 of Form 15, the insurer must provide an explanation for the difference in a supplementary note (code 20Al).

List of Supplementary Notes

This is a list of all current supplementary notes which you may be required to supply with your return

FSA Resource Sources

GENPRU - the general prudential requirements for regulated firms.

INSPRU - the specialised sourcebook for insurers

IPRU(INS) - [Version 20130610] the residual prudential and notification requirement for insurers.

E&Y FSA Returns Guide

Ernst & Young's Insurance Returns guide - updated for 2012/3 - covers virtually everything you will need to know about completing your PRA return