law: Co-Operative Societies Act 2008 
  9.
  
  Annual financial statements and special returns
  1.      The comparative
  
  financial statements required pursuant to section 124 of the Act must include-
  a.     
  
    a
  
  balance sheet;
  b.    
  
    a
  
  statement of income;
  c.     
  
    a
  
  statement of retained earnings;
  d.    
  
    a
  
  statement of changes in financial position; and
  e.     
  
    a
  
  statement of receipts and payments;
  f.     
  
    any
  
  other statements or reports that the Registrar may require.
  1.      
  2.      Financial statements
  
  need not be designated by the names set out in subparagraphs (a) to (d)
  
   of paragraph 1.
  3.      Additional periodic
  
  performance returns, as required by the Registrar under section 141(3) of the
  
  Act, shall also be provided in an accurate and timely manner as required by the
  
  Registrar, so that the Department’s records are up-to-date and reliable and so
  
  that the Registrar and Financial Services Commission are able to monitor the
  
  financial position.