Annual Accounts 35(1) the Council Directive of 19 December 1991 concerning the annual accounts and consolidated accounts of insurance undertakings (No. 91/674/EEC). 35(2) (in UPRU) accounts prepared to comply with54:54 (a) the Companies Acts 1985 to 1989, and their equivalent in Northern Ireland, where these provisions are applicable; or54 (b) the Companies Act 2006; or 54 (c) other statutory obligations.54
