means statements drafted by the Board for a particular financial period and includes—
| (a) | a statement of financial position (balance sheet); |
| (b) | an income statement; |
| (c) | a statement of changes in membership shares; |
| (d) | a statement of cash flows; and |
| (e) | notes, comprising a summary of accounting policies and other explanatory notes; |
[Definition inserted by section 1(l) of Notice No. 558, GG 36729, dated 5 August 2013]