93.261. The accounts of a corporation shall be cut off at the close of the fiscal year and the board of directors shall prepare, within the two ensuing months, an annual report showing, in particular,(1) the participation of each member in the capital;
(2) the surnames, given names, addresses and occupations of the directors;
(3) the balance sheet, the income statement, the statement of changes in financial position and the statement of surplus;
(4) the auditor’s report.
The corporation shall, within ninety days after the close of its fiscal year, transmit to its members a copy of the annual report.