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Rule 90
Profit and Loss Account and Balance Seat

(1) Every year, the committee must prepare and submit to the annual general meeting the balance sheet and profit and loss account up to 9 months or earlier from the date of the previous general meeting and up to 12 months in the case of the corporation's business or dealings.
(2) The financial year of the corporation shall be as determined by the committee on the recommendation of the secretary.
(3) The auditors' report shall also be attached along with the balance sheet and profit and loss account. If it is not attached, such report will be mentioned at the end and the report will be read in the general meeting of the corporation. If any shareholders want to see it, they will be able to see it.