107Preparation of financial statements and accounts

107 Preparation of financial statements and accounts (1) A licensed provider must prepare financial statements and accounts as required by this section giving a true and fair view of the licensed provider’s financial operations conducted under the interactive gambling licence. (2) The financial statements and accounts must include the following: (a) trading accounts, if applicable, for each financial year; (b) profit and loss accounts for each financial year; (c) a balance sheet as at the end of each financial year.