151.
| (l) The profit and loss account and, so far as not incorporated in the balance sheet or profit and loss accounts, any group accounts laid before the company at a general meeting, shall be annexed to the balance sheet, and the auditors' report shall be attached thereto. |
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| (2) Any accounts so annexed shall be approved by the board of directors before the balance sheet is signed on their behalf. |
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| (3) If any copy of a balance sheet is issued, circulated or published without having annexed thereto a copy of the profit and loss account or any group accounts required by this section to be so annexed, or without having attached thereto a copy of the auditors' report, the company and every officer of the company who is in default shall be liable to a fine not exceeding five hundred rupees. |
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Sri Lanka Consolidated Acts