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Canada Business Corporations Regulations, 2001

Version of section 72 from 2011-01-01 to 2024-05-01:

  •  (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).

  • SOR/2010-305, s. 4

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