Preparation and lodgment of accounts
19.—(1)  For the purposes of section 28(5) of the Act, a licensed trust company shall —
(a)prepare statements in Form 6 in respect of each calendar year or such other period as the Authority may allow; and
(b)lodge the statements prepared under paragraph (a) with the Authority within 60 days from the end of each calendar year or such other period as the Authority may specify.
(2)  For the purposes of section 28(5) of the Act, a licensed trust company shall —
(a)prepare a statement showing the maintenance of its net asset value or qualifying assets, as the case may be, in Form 5 and lodge the statement so prepared with the Authority within 14 days from the grant of its licence and thereafter, within 5 months from the end of each of its financial year; and
(b)lodge with the Authority, within 5 months from the end of each of its financial year, the auditor’s report on the licensed trust company in Form 7.
(3)  The statements referred to in paragraph (1) shall be signed by the resident manager and a member of the board of directors of the licensed trust company.