(1) Subject to the provisions of this Act, there shall be annexed to the annual return -
(a) a copy of every balance sheet laid or to be laid before the annual general meeting of the company for that year (including every document required by law to be annexed to the balance sheet); and
(b) a copy of the report of the auditors on, and of the report of the directors accompanying, each such balance sheet; and
(c) where any such balance sheet or document required by law to be annexed thereto is in any language other than the English or Irish language, there shall be annexed to that balance sheet a translation in English or Irish of the balance sheet or document certified in the prescribed manner to be a correct translation,
and each reference in this subsection to a copy shall be construed in accordance with subsection (1A).
(1A) Each reference in subsection (1) to a copy of a document is a reference to a copy that satisfies the following conditions -
(a) it is a true copy of the ori