Instructions for completion of Form 27

1. All figures must be shown gross of the reinsurers' share.

2. The accident years shown at lines 11 to 20 must correspond to the financial year in question and the nine previous financial years respectively.

3. Columns 1 to 9 are to be shown before deduction for discounting.

4. All amounts shown must exclude claims management costs.

5. The percentage shown at column 12 must be the ratio of the columns 3+4+5+6-2 to column 2.

6. The percentage shown at column 13 must be the ratio of columns 1+3+4+5+6 to
column 11.

7. [deleted]

8. The percentages shown at columns 12 and 13 must be expressed as percentages to one place of decimals.

9. The amounts shown in line 21 must be analysed on continuation sheets by accident year subject to instruction 10, 10A and 10B below.

10. On the continuation sheet, for category numbers 590 and 690, the amounts in columns 4 to 10 for accident years ending prior to 31 December 1996 may be shown in the aggregate and columns 1 to 3 and 11 to 13 need not be completed for accident years ending prior to
31 December 1996.

10A. On the continuation sheet, for category numbers 610, 620, 650, 660 and 680 the amounts in columns 4 to 10 for accident years ending prior to 23 December 1993 may be shown in the aggregate and columns 1 to 3 and 11 to 13 need not be completed for accident years ending prior to 23 December 1993.

10B. On the continuation sheet, for category numbers other than those listed in 10 and 10A above, the amounts in columns 4 to 10 for accident years ending prior to 31 December 1983 may be shown in the aggregate and columns 1 to 3 and 11 to 13 need not be completed for accident years ending prior to 31 December 1983.

11. The box marked "category number" must be completed by inserting the 3 digit category number to which the PRA general insurance business reporting category relates.

12. The box marked "currency code" must be completed by inserting the relevant 3 character currency code from the list in the Table in Appendix 9.2 Paragraph 31.

13. Line 22 is to be left blank.

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