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Contents (2010 - 238)
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Associations Incorporation Regulation 2010
Repealed version for 16 October 2015 to 31 August 2016 (accessed 22 August 2017 at 07:48)
Part 3 Clause 9
9   Financial statements for Tier 2 associations
For the purposes of section 47 (2) of the Act, the financial statements prepared by a Tier 2 association must include the following:
(a)  an income and expenditure statement and a balance sheet that sets out the appropriately classified individual sources of income and individual expenses incurred in the operation of the association and the assets and liabilities of the association,
(b)  details of any mortgages, charges and other securities affecting any property owned by the association,
(c)  a separate income and expenditure statement and balance sheet for each trust for which the association is the trustee.