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Securities and Exchange Commission of Sri Lanka Act 2021 · இயற்றப்பட்டவாறு · Part II · Markets and Market Institutions

73. Annual reports

அதிகாரப்பூர்வ ஆங்கில மொழிபெயர்ப்பு. சிங்கள உரை மேலோங்கும். அதிகாரப்பூர்வ Sinhala உரையைத் திறக்கவும், documents.gov.lk-இல் அதிகாரப்பூர்வ PDF

(1)

A market institution shall file with the

Commission an annual report, within five months of the date of its balance sheet, which shall include-

(a)

a report on the corporate governance policy of the market institution and any other information required by the Commission;

(b)

audited financial statements prepared in accordance with Sri Lanka’s Accounting Standards and such other requirements as may be specified in the rules;

and

(c)

consolidated financial statements, where the market institution is a holding company or a subsidiary where appropriate.

(2)

The financial statements to be included in an annual report under subsection (1) shall be audited in accordance with Sri Lanka’s Auditing Standards.

(3)

The annual report of a clearing house and a central depository shall also include an audited report on risk management procedures and their application and any other information required by the Commission.

(4)

The information required under subsections (2) and (3) which is required to be included in an annual report shall be in addition to the requirements imposed under the

Companies Act, No.7 of 2007.

s 74 முதல் தொடர்ந்து படிக்கவும்

Part III