At the close of each financial year, the management committee or the board of directors, as the
case may be, shall prepare and adopt summary financial statements in accordance with the
provisions of the Uniform Act and the Uniform Act on the Organization and Harmonization of
Corporate Accounting.
The financial statements shall be signed by somebody who is duly authorized to commit the
responsibility of the cooperative and shall be certified by an auditor if the cooperative has
appointed one.
Sub-section 2: Approval of Annual summary financial statements
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 39