(1) A bank or financial institution shall keep its balance sheet and profit and loss account and other financial statements including cash flow in accordance with the format and manner prescribed by the National Bank. The details of the loss account shall be submitted to the National Bank and such balance sheet and profit and loss account shall be made public within the same period as prescribed by the National Bank for the information of the general public. The bank or financial institution shall prepare the balance sheet and profit and loss account of transactions within and outside Nepal for each financial year audited and publish it in the prescribed format within nine months of the next financial year. (3) In the balance sheet and profit and loss account of the bank or financial institution, the bank or If it is a subsidiary company of a financial institution, the transaction and financial condition of such subsidiary company must be mentioned separately and also in an integrated manner. And the details to be made public shall also be as prescribed or instructed by the National Bank. (5) In accordance with sub-section (2), if it is suspected that the information mentioned in any information made public by a bank or financial institution is incorrect, incomplete, confusing or false, the National Bank shall give a written notice to such. Banks or financial institutions may be ordered to do the following:- (a) to publish omitted or unmentioned matters, or (b) to re-publish details after correcting wrong, incomplete, misleading or false information, or (c) as prescribed by the National Bank through instructions Other things to be corrected and published.