(1)Save as provided by sub-section (2) the balance-sheet shall,—(i)in the case of a banking company, be signed by the manager (if any) and, where there are more than three directors of the company, by at least three of those directors and, where there are not more than three directors, by all the directors;(ii)in the case of any other company, be signed by two directors or, when there are less than two directors, by the sole director and by the manager (if any) of the company.
