Cap. 168 чл. 136Signing of balance sheet.

(1) Every balance sheet of a company shall be signed on behalf of the board by two of the directors of the company, or, if there is only one director, by that director.

(2) The profit and loss account shall be annexed to the balance sheet, and the auditor’s report shall be attached thereto.

(3) Any accounts so laid shall be approved by the board of directors before the balance sheet is signed on their behalf.