(1) If an amount of income or outgoings of a life company (including an amount ascertained by apportionment under section 78) relates to the business of 2 or more statutory funds, the company must:
(a) apportion the amount so as to determine what part of the amount relates to the business of each fund; and
(b) include in its records relating to each fund the part of the amount that relates to the business of that fund.
(2) If an amount of income or outgoings of a life company (including an amount ascertained by apportionment under section 78 or subsection (1) of this section) relates to 2 classes of life insurance to which a statutory fund relates, the company must:
(a) apportion the amount so as to determine what part of the amount relates to each class; and
(b) include in its records relating to each class the part of the amount that relates to that class.
(3) For the purposes of section 75, if an amount of income or outgoings of a life company (including an amount ascertained by apportionment under section 78 or this section) relates to 2 or more categories of business, the company must:
(a) apportion the amount so as to determine what part of the amount relates to each of the categories of business; and
(b) include in its records relating to each category the part of the amount that relates to that category.
(4) For the purposes of section 75, if an amount of income or outgoings of a life company (including an amount ascertained by apportionment under section 78 or this section) relates to 2 or more subcategories, the company must:
(a) apportion the amount so as to determine what part of the amount relates to each subcategory; and
(b) include in its records relating to each subcategory the part of the amount that relates to that subcategory.