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The Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2008
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Changes to legislation:
There are currently no known outstanding effects for the The Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2008, Paragraph 6.
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Information about directors' benefits: advances and creditU.K.
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6.—(1) The information specified in sub-paragraph (2) must be given in notes to the syndicate's annual accounts.
(2) The information is—
(a)details of any advance or credit granted by the managing agent to its directors, or, where the managing agent is a partnership, to its partners, and charged to the syndicate by the managing agent, namely—
(i)the amount of the advance or credit;
(ii)an indication of the interest rate;
(iii)its main conditions; and
(iv)any amounts repaid;
(b)the totals of the amounts stated under paragraph (a)(i) and (iv).
(3) References in this paragraph to the directors or partners of the managing agent are to the persons who were a director or a partner at any time in the financial year to which the accounts relate.
(4) The requirements of this section apply in relation to every advance or credit subsisting at any time in the financial year to which the accounts relate—
(a)whenever it was entered into;
(b)whether or not the person concerned was a director or partner of the managing agent in question at the time it was entered into.
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