sec.16DRequirements for annual financial statements— Act , s 113AA

### sec.16D Requirements for annual financial statements— Act , s 113AA This section prescribes, for section 113AA (1) (b) and (2) of the Act , the form of, and the information that must be included in, an annual financial statement. An annual financial statement must include— the following statements for the financial year to which the annual financial statement relates— a statement for the capital replacement fund that complies with schedule 5B , part 1 ; and a statement for the maintenance reserve fund that complies with schedule 5B , part 2 ; and a statement for the general services charges fund that complies with schedule 5B , part 3 ; and a statement of assets and liabilities as at the end of the financial year that complies with schedule 5B , part 4 ; and the accounting disclosure notes mentioned in schedule 5B , part 5 , division 2 ; and the other information mentioned in schedule 5B , part 6 . See also section 16H . s 16D (prev s 16AD) ins 2024 SL No. 71 s 3 renum 2024 SL No. 71 s 6 (sec.16D-ssec.1) This section prescribes, for section 113AA (1) (b) and (2) of the Act , the form of, and the information that must be included in, an annual financial statement. (sec.16D-ssec.2) An annual financial statement must include— the following statements for the financial year to which the annual financial statement relates— a statement for the capital replacement fund that complies with schedule 5B , part 1 ; and a statement for the maintenance reserve fund that complies with schedule 5B , part 2 ; and a statement for the general services charges fund that complies with schedule 5B , part 3 ; and a statement of assets and liabilities as at the end of the financial year that complies with schedule 5B , part 4 ; and the accounting disclosure notes mentioned in schedule 5B , part 5 , division 2 ; and the other information mentioned in schedule 5B , part 6 . See also section 16H . - (a) the following statements for the financial year to which the annual financial statement relates— (i) a statement for the capital replacement fund that complies with schedule 5B , part 1 ; and (ii) a statement for the maintenance reserve fund that complies with schedule 5B , part 2 ; and (iii) a statement for the general services charges fund that complies with schedule 5B , part 3 ; and - (i) a statement for the capital replacement fund that complies with schedule 5B , part 1 ; and - (ii) a statement for the maintenance reserve fund that complies with schedule 5B , part 2 ; and - (iii) a statement for the general services charges fund that complies with schedule 5B , part 3 ; and - (b) a statement of assets and liabilities as at the end of the financial year that complies with schedule 5B , part 4 ; and - (c) the accounting disclosure notes mentioned in schedule 5B , part 5 , division 2 ; and - (d) the other information mentioned in schedule 5B , part 6 . - (i) a statement for the capital replacement fund that complies with schedule 5B , part 1 ; and - (ii) a statement for the maintenance reserve fund that complies with schedule 5B , part 2 ; and - (iii) a statement for the general services charges fund that complies with schedule 5B , part 3 ; and