$he following points are also to be ta%en into account+8(a)Depreciation on fixed assets at 1'< be provided(b)5nterest accrued shs# .'-'''(c)$he directors hae decided that the provision for taxation should stand at shs# ,''-''' on December 31-1!!0#(d)Claims outstanding as on December 31- 1!!0+8 *ire shs# "'-'''= carine shs# 1'-'''#(e)9remiums outstanding as on December 31st 1!!0+8 *ire shs# 1.'-'''= carine shs# 2'-'''#(f):reserves for unexpired ris%s to be %ept *ire "'< of the premiums= are 1''< of the premiums