Singapore legislation
Clause 64
Clause 64
Amendment of section 142
Section 142(1) of the principal Act is amended —
(a)
by deleting the words “profit and loss accounts” in paragraph (b) and substituting the words “a profit and loss statement or statement of comprehensive income (or its equivalent)”; and
(b)
by deleting the word “balance-sheet” in paragraph (c) and substituting the words “statement of its financial position (or its equivalent)”.