(1) The Bank shall keep all proper accounting records of all its transactions.
(2) The Bank's accounts shall show separately -
(a) receipts from funds raised from levies and fees prescribed by regulations in force under sections 32D and 32E and expenditure on the performance of its functions and the exercise of its powers,
(b) its income from penalties imposed under paragraphs (c) and (f) of section 33AQ(3), and
(c) other receipts and expenditure.
(3) Within 6 months after the end of each financial year, the Bank shall prepare and transmit to the Comptroller and Auditor General a statement of accounts for the financial year concerned. The statement shall be in a form approved by the Minister after consulting the Bank. The approval of a form of statement of accounts under this subsection remains in force until superseded by the approval of another form of statement of accounts.
(4) The statement shall show separately -
(a) receipts from funds raised from levies and fees prescribed by re
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