Hong Kong Ordinances

DEPOSIT PROTECTION SCHEME ORDINANCE - SECT 18

Accounts

(1) The Board shall keep and maintain proper accounts and records of all
transactions of the Fund.

(2) After the end of each financial year of the Fund, the Board shall cause to
be prepared for the financial year a statement of accounts of the Fund that—

(a) includes an income and expenditure account and balance sheet; and

   (b)  is signed by the Chairman of the Board.