(a) Item 39.6 must be equal to item 38;

(b) Hybrid Securities and loan capital are reported at item 35, not item 39;

(c) Item 39.1 is not used in a Fund Return;

(d) Item 39.3 is used only in a Fund Return, to record amounts of capital transferred into the Long-Term Insurance Fund; and

(e) Where an Insurer makes use of item 39.6, the Insurer must State in a Supplementary Note the nature of the amount recorded at this item.