Acts and Regulations

C-13 - Companies Act

Full text
Content of financial statements
124(1)The statement referred to in section 123 shall include
(a) a profit and loss account made up to a date not more than four months before the date of the meeting at which it is laid;
(b) a balance sheet signed by two directors or by the auditors showing the assets and liabilities of the company as at the date to which the profit and loss account is made up;
(c) a statement of surplus showing separate accounts for capital surplus and earned surplus, which statement may be incorporated with (a) or (b);
(d) the report of the auditors, if any.
124(2)The provisions of this section do not apply to an incorporated fishing, sporting or literary club or association or any company incorporated without capital stock under the provisions of section 18.
R.S., c.33, s.123
Content of financial statements
124(1)The statement referred to in section 123 shall include
(a) a profit and loss account made up to a date not more than four months before the date of the meeting at which it is laid;
(b) a balance sheet signed by two directors or by the auditors showing the assets and liabilities of the company as at the date to which the profit and loss account is made up;
(c) a statement of surplus showing separate accounts for capital surplus and earned surplus, which statement may be incorporated with (a) or (b);
(d) the report of the auditors, if any.
124(2)The provisions of this section do not apply to an incorporated fishing, sporting or literary club or association or any company incorporated without capital stock under the provisions of section 18.
R.S., c.33, s.123