Canada Business Corporations Regulations, 2001
Version of section 72 from 2006-03-22 to 2010-12-31:
72 (1) The financial statements referred to in section 155 of the Act shall include at least
(a) a balance sheet;
(b) a statement of retained earnings;
(c) an income statement; and
(d) a statement of changes in financial position.
(2) Financial statements need not be designated by the names set out in paragraphs (1)(a) to (d).
- Date modified: