(1) The financial statements referred to in clause 154 (1) (a) of the Act shall include at least,
(a) a balance sheet;
(b) a statement of retained earnings;
(c) an income statement; and
(d) a statement of changes in financial position. R.R.O. 1990, Reg. 62, s. 42 (1).
(2) Financial statements need not be designated by the names set out in subsection (1). R.R.O. 1990, Reg. 62, s. 42 (2).