A Survey of Lloyd's Syndicate Accounts: Issues in Financial Reporting at Lloyd's (Research S... Book

	Foreword
	Preface
	Acknowledgements
	Executive Summary
Ch. 1	Developments in Syndicate Reporting	1
Ch. 2	The Context of Syndicate Accounting	22
Ch. 3	The Accounting Entity and Formats of Accounts	29
Ch. 4	Accounting Policies and Notes to the Accounts	68
Ch. 5	Accounting for Underwriting Transactions	80
Ch. 6	The Reinsurance to Close	90
Ch. 7	Investments and Other Assets	122
Ch. 8	Expenses	144
Ch. 9	Foreign Currency Translation and Taxation	167
Ch. 10	The 'Seven-Year Summary' and Effects of Inflation	181
Ch. 11	Additional Accounting Reports	195
Ch. 12	Disclosure of Interests	211
Ch. 13	Managing Agents' Reports	246
Ch. 14	Underwriters' Reports	272
Ch. 15	Audit Reporting	319
Ch. 16	Conclusions - and the Future	361
	Appendix I Sample Agents and Syndicates	369
	Appendix II Market Distribution of Syndicates	373
	Appendix III Size of Annual Reports	374
	Appendix IV Syndicate Auditors	376
	Appendix V Lloyd's Global Report and Accounts 1990 - Global Accounts as at 31 December 1990	378
	Appendix VI Lloyd's Global Report and Accounts 1990 - Security Underlying Policies Issued at Lloyd's	380
	Appendix VII Statutory Statement of Business made by the Council of Lloyd's as at 31 December 1990: Form 9	384
	Appendix VIII Bibliography	385
	Appendix IX Abbreviations	390
	Index	391