Cap. 168 Art. 134Profit and loss account and balance sheet.

(1) The directors of every company shall, not later than eighteen months after its registration and subsequently once at least in every calendar year, lay before the company in general meeting a profit and loss account for the period, in the case of the first account since the registration of the company, and, in any other case, since the preceding account, made up to a date not earlier than the date of the meeting by more than nine months.

(2) The directors shall cause to be made out in every calendar year, and to be laid before the company in general meeting, a balance sheet as at the date to which the profit and loss account is made up.