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Lloyd's: Law and Practice

21. ACCOUNTS AND REPORTING ACCOUNTS AND REPORTING 21.1 EU Directives require the production of syndicate accounts for syndicates, aggregate accounts for the members of Lloyd’s as a whole (the “globals” — a necessary derogation from the requirement for consolidated accounts) 1 and company accounts for individual corporate members. For the purposes of the EU Insurance Accounts Directive (91/674/EEC) not only “the association of underwriters known as Lloyd’s” but also individual syndicates are regarded as “insurance undertakings”. 2

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