Pri življenjskem zavarovanju ta postavka obsega, na eni strani, naložbe, katerih vrednost je podlaga za določanje vrednosti ali donosov polic, ki se nanašajo na investicijski sklad in po drugi strani naložbe, ki so namenjene kritju obveznosti določenih na podlagi indeksa.
In respect of life assurance this item shall comprise, on the one hand, investments the value of which is used to determine the value of or the return on policies relating to an investment fund and, on the other hand, investments serving as cover for liabilities which are determined by reference to an index.