Instructions for completion of Form M1

1. Units must in £, £000, US$, or US$000 as appropriate.

2. Particulars of other income shown in line 17 must be stated in a supplementary note.

3. Unexpended contributions, unearned premiums, etc shown in lines 27, 28 or 29 must be recorded net of reinsurance and deferred acquisition costs.

4. Particulars of other expenditure shown in line 33 must be stated in a supplementary note

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 20130401] 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