Section 323 - Documents to be annexed to annual returns of a public company

The annual return of a public company required by section 126 shall be accompanied by a copy, certified by a director and the Company Secretary to be a true copy, of each statement of financial position, statement of comprehensive income, statement of changes in equity and statement of cash flows, report of directors and report of auditors sent to members and debenture holders of the company in accordance with section 128 during the period to which the return relates.