287.The accounts of a Québec company shall be closed at the end of the fiscal period and, during the ensuing two months, the board of directors shall prepare the annual report, which shall set forth, in particular,
(1) the names and addresses of the directors;
(2) the consolidated financial statements, including a statement of assets and liabilities, a statement of transactions with an income statement, a statement of changes in the cash on hand and a statement of retained earnings, presented on a comparative basis with the statements for the corresponding period of the preceding fiscal period;
(3) the report of the auditor on the consolidated financial statements referred to in paragraph 2;
(4) the unconsolidated financial statements of the company;
(5) any other information required by the instrument of incorporation, the regulations of the Government or the company by-laws.