81. The books shall be closed at the end of the fiscal year and during the three ensuing months the board of directors shall have the manager prepare the annual report which shall contain(a) the names and addresses of the directors and the number of members at the end of the fiscal year;
(b) a statement of assets and liabilities;
(c) a statement of the operations during the fiscal year, indicating profits and losses;
(d) such other information as is required by the by-laws.