Section 8(8)(b) in Haryana Distribution and Retail Supply Licence
(b)prepare on a consistent basis from such accounting records :(i)for each financial year, accounting statements, comprising a profit and loss account, a balance sheet and a statement of source and application of funds, together with notes thereto, and showing separately in respect of each Separate Business the amounts of any revenue, cost, asset, liability, reserve or provision, which has been either :