Co-Operative Societies Act 2008
9. Annual financial statements and special returns
1. The comparative financial statements required pursuant to section 124 of the Act must include-
a. a balance sheet;
b. a statement of income;
c. a statement of retained earnings;
d. a statement of changes in financial position; and
e. a statement of receipts and payments;
f. any other statements or reports that the Registrar may require.
2. Financial statements need not be designated by the names set out in subparagraphs (a) to (d) of paragraph 1.
3. Additional periodic performance returns, as required by the Registrar under section 141(3) of the Act, shall also be provided in an accurate and timely manner as required by the Registrar, so that the Departmentís records are up-to-date and reliable and so that the Registrar and Financial Services Commission are able to monitor the financial position.