450. A federation must prepare, in accordance with the content and form that the Authority determines, an annual statement as at the closing date of its most recent fiscal year.
The annual statement must separately show the financial positions of the federation and of the guarantee fund.
The annual statement must be certified by two of the federation’s directors.
The federation’s annual report and the résumé of each of the directors and officers must be filed with the annual statement, if they have not already been sent to the Authority.