COMPANIES ACT, 1929 
631 
(4) If in the case of any such accounts as aforesaid the require- 
ments of this section are not complied with, it shall be the duty 
>f the auditors of the company by whom the accounts are examined 
to include in their report on the balance sheet of the company, 
so far as they are reasonably able to do so, a statement giving the 
required particulars. 
(5) In this section the expression ‘emoluments’ includes fees, 
percentages and other payments made or consideration given, 
directly or indirectly, to a director as such, and the money value of 
any allowances or perquisites belonging to his office. 
129.—(1) Every balance sheet of a company shall be signed on Signing of 
behalf of the board by two of the directors of the company, or, if balance sheet. 
there is only one director, by that director, and the auditors’ report 
shall be attached to the balance sheet, and the report shall be 
read before the company in general meeting, and shall be open to 
inspection by any member. 
(2) In the case of a banking company registered after the 
qfteenth day of August, eighteen hundred and seventy-nine, the 
balance sheet must be signed by the secretary or manager, if any, 
and where there are more than three directors of the company by at 
least three of those directors, and where there are not more than 
three directors by all the directors. 
(3) If any copy of a balance sheet which has not been signed 
as required by this section is issued, circulated, or published, or if 
any copy of a balance sheet is issued, circulated, or published 
without having a copy of the auditors’ report attached thereto, the 
company, and every director, manager, secretary, or other officer of 
the company who is knowingly a party to the default, shall on 
conviction be liable to a fine not exceeding fifty pounds. 
130.—(1) In the case of a company not being a private company— 
fa) a copy of every balance sheet, including every document 
required by law to be annexed thereto, which is to be laid 
before the company in general meeting, together with a 
copy of the auditors’ report, shall, not less than seven 
Jays before the date of the meeting, be sent to all persons 
entitled to receive notices of general meetings of the com- 
pany, 
any member of the company, whether he is or is not entitled 
to have sent to him copies of the company’s balance sheets, 
and any holder of debentures of the company, shall be 
entitled to be furnished on demand without charge with a 
copy of the last balance sheet of the company, including 
every document required by law to be annexed thereto, 
together with a copy of the auditors’ report on the balance 
sheet. 
If default is made in complying with paragraph (a) of this sub- 
section, the company and every officer of the company who is in 
default shall be liable to a fine not exceeding twenty pounds, and if, 
Right to receive 
copies of 
balance sheets 
and auditors’ 
report.