{"schemaVersion":1,"recordType":"legal-article","id":"law:eri:code:civil:2015:article:431","workId":"law:eri:code:civil:2015","expressionId":"law:eri:code:civil:2015:en","title":"Balance Sheet","number":"431","language":"en","canonicalUrl":"https://eriatlas.com/law/civil-code-2015/article/431/","hierarchy":{"book":"BOOK I - PERSONS","title":"TITLE III. BODIES CORPORATE AND PROPERTY with A SPECIFIC DESTINATION","chapter":"Chapter 2. - Associations","section":"Section 7. - Control of Associations","paragraph":null},"paragraphs":[{"id":"p1","number":"1","text":"The association shall communicate every year to the office of associations its financial statements as approved by the general meeting.","canonicalUrl":"https://eriatlas.com/law/civil-code-2015/article/431/#p1","sourceTargets":[{"sourceId":"civil-code-2015-en","pdfPage":122,"url":"https://eriatlas.com/sources/civil-code-2015/page/122/?article=431&paragraph=p1#article-431-p1"}]},{"id":"p2","number":"2","text":"The Ministry of Local Government may prescribe such rules as it thinks fit with a view to ensuring a good presentation and the truthfulness of such balance sheet.","canonicalUrl":"https://eriatlas.com/law/civil-code-2015/article/431/#p2","sourceTargets":[{"sourceId":"civil-code-2015-en","pdfPage":123,"url":"https://eriatlas.com/sources/civil-code-2015/page/123/?article=431&paragraph=p2#article-431-p2"}]}],"caution":"This is the 2015 English-language edition attributed in its front matter to the Ministry of Justice. Eri Atlas has not independently verified the translation, later changes, or whether the text is currently in force. Nine passages are incomplete in the available scan and are identified where they occur."}