3. Publication of accounts

The annual balance sheet, profit and loss account and any other information that a bank is required to publish under section 25(2) and (4) of the Act must —

in the case of a bank that has accepted during the financial year to which those statements relate any interest-bearing deposit of less than $250,000 in Singapore dollars from any individual resident in Singapore (excluding a director or an employee of the bank), be published —

in at least 4 local daily newspapers, one in each of the following languages:

Malay;

Chinese;

Tamil;

English; or

on the bank’s Internet website, in the 4 languages mentioned in sub-paragraph (i); and

in the case of any other bank, be published —

in at least one local English daily newspaper; or

on the bank’s Internet website, in at least the English language.