27. Such statement shall be approved by the auditor, and contain:(1) The list of the members on 31 December, the number of shares subscribed and the amount paid by each shareholder;
(2) A summary statement of the assets and liabilities of the syndicate;
(3) A statement of the year’s operations, with an indication of the profits and losses;
(4) All other information required for the purpose by the by-laws of the syndicate.