Annual Policies (Marine)

An annual Policy is issued in respect of goods that belong to the insured and/or held in trust by him but not under a contract of sale or purchase. The depots must be owned or hired by the insured. An annual Policy may also be issued in respect of goods, owned by the insured and deliverable to specified dealers premises. Sum insured will be the aggregate maximum estimated value in transit (in land- both rail and road) at any one time of all goods in respect of a specified transit. When several specified transits are carried under the Policy, the maximum estimated value in transit at any one time will be the sum insured. As and when a claim is paid the sum insured will be reduced by the claim paid. This amount has to be reinstated by payment of additional premium.

Annual return

Financial statements that insurers must submit to the FSA after the end of the financial year in the prescribed format (volume 2 of IPRU (INS)). The returns are made up of: balance sheet and profit and loss account; general business revenue account and additional information; long-term business revenue account and additional information; abstract of the actuary’s annual valuation report; auditor’s report under Companies Act 1985, s.235, for companies incorporated in the UK or the equivalent for companies not so incorporated. Certificates must accompany the report from the directors, the appointed actuary and the auditors. The returns must also include statements about major reinsurers and cedants, the company’s policy on investing in derivatives and a statement of the controllers of the company. Companies engaging in cross-border EEA business must provide separate statistics on this business.