112. Each year, on the dates determined by the Authority, an authorized trust company must send
(1) the financial statements prepared for the purposes of the Act under which the company is constituted;
(2) the auditors’ reports; and
(3) the résumé of each director and officer if it has not already been sent to the Authority.
An authorized Québec trust company must, in addition, send a statement of its overdue loans and unproductive investments as at the closing date of its fiscal year.
The Authority may, by regulation, define the expressions “overdue loans” and “unproductive investments” for the purposes of the second paragraph.