Interim Prudential Sourcebook for Insurers. This comprehensive document sets out rules, principles and directions applicable to insurers. The rules, etc., are derived from FSMA and/or the powers of the FSA. Rules have legal status but principles, though effectively as powerful, do not. The Sourcebook gives guidance on how an insurer should comply with its various obligations. Evidential provisions give highlevel guidance and examples on compliance. Separate sourcebooks exist for Lloyd’s, Friendly Societies, banks, investment businesses and building societies. IPRU (INS) will become incorporated in the new Integrated Sourcebook.