(1) A report under section 80(1), 80A(2)(b) or 81 must include accounting information in respect of the bank or resolution company that is the subject of the report.
(2) In this section "accounting information" means -
(a) a balance sheet that, in the opinion of the person making the report, gives a true and fair view of the state of affairs of the bank or resolution company as at the reporting date, and
(b) a profit and loss account that, in the opinion of the person making the report, gives a true and fair view of the profit or loss of the bank or resolution company for the reporting period.
(3) In this section -
(a) "reporting period" means the period to which the report relates, and
(b) "reporting date" means the last day of the reporting period.