36
CurrentPreparation of financial statements and accounts
Part 5Financial controls
Division 1Accounts, financial statements and reports
36 Preparation of financial statements and accounts
An internet gaming licensee must prepare financial statements and accounts giving a true and fair view of the licensee's financial operations conducted under the internet gaming licence, including but not limited to:
(a)
trading accounts, if applicable, for each financial year;
(b)
profit and loss accounts for each financial year; and
(c)
a balance sheet as at the end of each financial year.
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