Insurance Ordinance

(1)
The Authority must keep proper accounts and records of its transactions.
(2)
The Authority must, as soon as practicable after the end of each financial year, prepare financial
statements—
(a)
that give a true and fair view
of—
(i)
the state of affairs of the Authority as at the end of that year; and
(ii)
the results of the operations and cash flows of the Authority in that year; and
(b)
that are signed by the chairperson, and the chief executive officer, of the Authority.
(3)
The Authority must, as soon as practicable after the end of each financial
year—
(a)
prepare a report about its activities during that year; and
(b)
send a copy of the report to the Financial Secretary.
(4)
The Financial Secretary must lay a copy of the report on the table of the Legislative Council.