Cap. 386 · Companies Act (Cap. 386)
Cap. 386 Art. 175Disclosure required innotes accounts.
TITLE I - FORMATION AND FUNCTIONING OF
(1) Individual accounts prepared in terms of article 167
to shall, in the notes to the accounts, disclose the information required by generally accepted accounting principles and practice together with such other information required to be disclosed therein by this Act.
(2) Consolidated accounts prepared in terms of article 170 shall, in the notes to the accounts, disclose the information required by generally accepted accounting principles and practice together with such other information required to be disclosed therein by this Act.