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srilawsby aturio
As enacted
Contents

Part VII · Management and Administration Registered Office

151. Contents and form of financial statements

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

(1)

The financial statements of a company shall give a true and fair view of—

(a)

the state of affairs of the company as at the balance sheet date; and

(b)

the profit or loss or income and expenditure, as the case may be, of the company for the accounting period ending on that balance sheet date.

(2)

Without limiting the provisions contained in subsection (1), the financial statements of a company shall comply with—

(a)

any regulations made under this Act which specifies the form and content of financial statements; and

(b)

any requirements which apply to the company’s financial statements under any other law.

Read on from s 152

Part VIII

Amalgamations

Read on from Part VIII

Part IX

Compromises with Creditors

Read on from Part IX

Part X

Approval of Arrangements, Amalgamations, and Compromises by Court

Read on from Part X

Part XI

Provisions Relating to Offshore Companies

Read on from Part XI

Part XII

Winding Up

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Part XIII

Administrators Appointment of Administrator

Read on from Part XIII

Part XIV

Floating Charges

Read on from Part XIV

Part XV

Receivers and Managers

Read on from Part XV

Part XVI

Registrar-General of Companies and Registration Appointment of Officers

Read on from Part XVI

Part XVII

Application of Act to Existing Companies

Read on from Part XVII

Part XVIII

Overseas Companies

Read on from Part XVIII

Part XIX

Advisory Commission

Read on from Part XIX

Part XX

Companies Disputes Board

Read on from Part XX

Part XXI

Offences Miscellaneous Offences

Read on from Part XXI

Part XXII

Miscellaneous Prohibition of Partnership with More Than Twenty Members

Read on from Part XXII

Part XXIII

Repeals and Amendments

Read on from Part XXIII

Schedules