Cap. 168 Art. 145Documents to be annexed to annual return.

There shall be annexed to the annual return, not being the annual return of a company whose objects are limited to the sole purposes of owning, managing, administering or, operating ships and transactions ancillary thereto:

(a) a written copy, certified by at least one director of the company to be a true copy, of every balance sheet laid before the company in general meeting during the period to which the return relates (including every document required by law to be annexed to the balance sheet); and

(b) a copy, certified as aforesaid, of the report of the auditors on, and of the report of the directors accompanying, each such balance sheet.