Section 326 Companies Act 1965-Balance Sheets & Accounts

Companies Act 1965 (Act No. 125)
PART XI – VARIOUS TYPES OF COMPANIES,
ETC.
DIVISION 1 – INVESTMENT COMPANIES
SECTION 326 – BALANCE-SHEETS
AND ACCOUNTS.


(1) An investment company shall attach to its balance sheet a complete list of all the investments of the company as at the date of the balance sheet showing the descriptions and quantities of those investments.

(2) An investment company shall show separately in the profit and loss account, in addition to any other matters required to be shown therein, income from underwriting (including sub-underwriting).

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