LAM10240 - Reinsurance: Calculation of imputed investment return FA12/S90: reinsurance arrangements entered into before 1 June 2018
»Ê¹ÚÌåÓýapp method for calculating the return to be treated as accruing in the cedant insurer FA12/S90 is set out in Regulations 1 â€� 8 of SI1995/1730. »Ê¹ÚÌåÓýapp methodology for calculating the imputed return is complex and there is detailed at old LAM 4D.102 onwards. However the need to adopt the practical approach described at old LAM 4D.104 still applies.