(a) In this section -
"balance sheet" means a balance sheet, statement of financial position or equivalent prepared in accordance with generally accepted accounting practice;
"profit and loss account" means - (i) in the case of a company (in this definition referred to as the "resident company") resident in the State, the account of that company, and (ii) in the case of a company (in this definition referred to as the "non-resident company") not resident in the State but carrying on a trade in the State through a branch or agency, the account of the business of the company carried on through or from such branch or agency which, in the opinion of the statutory auditor appointed in accordance with Chapter 18 of Part 6 of the Companies Act 2014, or under the law of the State in which the resident company or non-resident company, as the case may be, is incorporated and which corresponds to that section, presents a true and fair view of the profit or loss of
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