32.
(1) The Board shall cause proper books of accounts to be kept of income and expenditure, the assets and liabilities and of all other financial transactions of the Bank. |
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(2) Within one month of the expiration of each financial year of the Bank the Board shall prepare in respect of that financial year -
| | (a) a balance sheet as at the last working day ; | | |
| | (b) a profit and loss account | | |
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