Certificate by directors etc.
2. Subject to paragraph 6, the certificate required by Article 22 (a) 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 been 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 6 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 6; and
(d) that the assets held throughout the financial year enabled the undertaking to comply with Articles 60 and 61.
3. Subject to paragraph 6 the ce