Regulations 31 and 32.
2. Subject to paragraph 6 the certificate required by Article 32 (a) of these Regulations shall state, in relation to the part of the return comprising Forms 1 to 20 -
(a) that for the purposes of preparing the return -
(i) proper accounts and records have been maintained and adequate information has beren obtained by the undertaking, and
(ii) an appropriate system of control has been established and maintained by the undertaking over its transactions and records;
(b) that the value shown for each category of asset has been determined in conformity with Article 16 and includes the value of only such assets or such parts thereof as are permitted to be taken into account;
(c) that the amount shown for each category of liability (including contingent and prospective liabilities) has been determined in conformity with Article 16; and
(d) that the assets held throughout the financial year enabled the undertaking to comply with Annex VII to these Regulations.
3. subjec
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