Instructions for completion of Form 25

1. The underwriting years shown between the columns headed "29 29" and "99 99" must correspond (in reverse order) to the financial year in question and the nine previous financial years, respectively.

2. Lines 11 to 15, 19 to 21 and 29 must be completed for open years and lines 11 to 18 and 21 to 29 for closed years.

3. Line 29 must equal line 53 less 54 on Form 24.

4. Lines 11 to 15 must be shown before adjustment for discounting.

5. Lines 11 to 14, 16 and 17 must exclude claims management costs.

6. [deleted]

7. Amounts may only be included at line 19 in so far as they arise from the offset of anticipated surpluses and deficits on insurance business managed together as defined by paragraph 25 of Appendix 9.2.

8. Particulars of any amounts included at line 25 on must be stated in a supplementary note (code 2505) to the form.

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 20140526] the residual prudential and notification requirement for insurers.

E&Y FSA Returns Guide

Ernst & Young's Insurance Returns guide - updated for 2014 - covers virtually everything you will need to know about completing your PRA return