Statistics Act, 1999
R 385
"financial statements"
means statements drafted by the Board for a particular financial period and includes—
(a) | a statement of financial position (balance sheet); |
(b) | an income statement; |
(c) | a statement of changes in membership shares; |
(d) | a statement of cash flows; and |
(e) | notes, comprising a summary of accounting policies and other explanatory notes; |
[Definition inserted by section 1(l) of Notice No. 558, GG 36729, dated 5 August 2013]