Canada Business Corporations Regulations, 2001

72 (1) The financial statements referred to in section 155 of the Act shall include at least

• (a) a statement of financial position or a balance sheet;

• (b) a statement of comprehensive income or an income statement;

• (c) a statement of changes in equity or a statement of retained earnings; and

• (d) a statement of cash flows or a statement of changes in financial position.

(2) Financial statements need not be designated by the names set out in paragraphs (1)(a) to (d).