Clause 170

A copy of every profit and loss account and balance-sheet (including every document required by law to be attached thereto) which is to be laid before a company in general meeting accompanied by a copy of the auditor’s report thereon shall, not less than fourteen days before the date of the meeting, be sent to all persons entitled to receive notice of general meetings of the company.[U.K.s. 158.][Aust. s. 164.]

Any member of a company (whether he is or is not entitled to have sent to him copies of the profit and loss accounts and balance-sheets) to whom copies have not been sent and any holder of a debenture shall, on a request being made by him to the company, be furnished by the company without charge with a copy of the last profit and loss account and balance-sheet of the company (including every document required by this Act to be attached thereto) together with a copy of the auditor’s report thereon.

If default is made in complying with subsection (1) or (2) of this section the company and every officer of the company who is in default shall, unless it is proved that the member or holder of a debenture in question has already made a request for and been furnished with a copy of the document, be guilty of an offence under this Act and shall be liable on conviction to a fine not exceeding two thousand five hundred dollars and also to a default penalty.