the part of the FSA Handbook that contains most of the rules that must be followed by insurers in maintaining adequate financial resources; some material applicable to insurers, especially the Accounts and Statements Rules, is in another part of the FSA Handbook, the ‘Interim Prudential Sourcebook for Insurers’ (‘IPRU(INS)’). Material applicable to non-directive friendly societies is in the ‘Interim Prudential Sourcebook for Friendly Societies’ (‘IPRU(FSOC)’).