Statements and returns to be prepared

Every Co-operative Society shall prepare for each co-operative year- (a) a revenue statement, showing the receipts and disbursements of the society during the year; (b) a balance-sheet, showing the assets and liabilities of the society as they stood on 31st March; (c) a profit and loss statement showing the profit and loss of the society during the year; (d) a statement regarding the disposal of net profit of the last year; and (e) such other statements or returns as may be specified by the Registrar from time to time.