(4b)"financial statement", in relation to the Corporation, includes-(i)a balance-sheet as at the end of the financial year;(ii)a profit and loss account for the financial year;(iii)cash flow statement for the financial year;(iv)a statement of changes in equity, if applicable; and(v)any explanatory note annexed to, or forming part of, any document referred to in sub-clause (i) to sub-clause (iv);
