Balance-sheet definition clarifies that audited accounts with annexed notes constitute the balance-sheet for trusts for compliance purposes. Definition of balance-sheet for the purposes of rule 17CB: in relation to any trust or institution, the term denotes the set of accounts prepared as at the specified date that have been audited by an accountant and include the notes annexed to and forming part of those accounts.
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Provisions expressly mentioned in the judgment/order text.
Balance-sheet definition clarifies that audited accounts with annexed notes constitute the balance-sheet for trusts for compliance purposes.
Definition of balance-sheet for the purposes of rule 17CB: in relation to any trust or institution, the term denotes the set of accounts prepared as at the specified date that have been audited by an accountant and include the notes annexed to and forming part of those accounts.
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