These Regulations implement as respects Northern Ireland Council Directive 91/674/EEC (O.J. No. L374 31.12.91 pages 7 to 31) on the annual accounts and consolidated accounts of insurance undertakings, in so far as that Directive is applicable to bodies corporate or unincorporate other than (a) bodies corporate to which Part VIII of the Companies (Northern Ireland) Order 1986 (“the 1986 Order”) applies and (b) friendly societies. (The Companies (1986 Order) (Insurance Companies Accounts) Regulations (Northern Ireland) 1994 (S.R. 1994 No. )) implement Directive 91/674/EEC in respect of bodies corporate to which Part VIII of the 1986 Order applies;.
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