Ministère de l'Emploi et de la Solidarité sociale
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C-67.3 - Act respecting financial services cooperatives

Section 427
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427. The federation shall, in addition to the other reports it produces pursuant to this Act, transmit, every year, to the Authority the annual financial statements of each holding company controlled by it and, every three months, its consolidated and unconsolidated financial statements.
For the purposes of the first paragraph, the federation’s consolidated financial statements are those of the financial group to which it belongs. For the purposes of this paragraph, any auxiliary member that is a cooperative established under an Act of a jurisdiction other than Québec and that has a mission similar to that of a credit union within the meaning of this Act, but whose principal establishment is located outside Québec belongs to that financial group.
2000, c. 29, s. 427; 2002, c. 45, s. 338; 2004, c. 37, s. 90; 2016, c. 7, s. 216; 2018, c. 23, s. 257; 2021, c. 34, s. 44.
427. The federation shall, in addition to the other reports it produces pursuant to this Act, transmit, every year, its consolidated financial statements to the Authority, accompanied with the annual financial statements of each holding company controlled by it and, every three months, its consolidated and unconsolidated financial statements.
The federation shall also transmit, every year, the combined financial statements provided for in the second paragraph of section 135 to the Authority.
2000, c. 29, s. 427; 2002, c. 45, s. 338; 2004, c. 37, s. 90; 2016, c. 7, s. 216; 2018, c. 23, s. 257.
427. The federation shall, in addition to the other reports it produces pursuant to this Act, transmit, every year, its consolidated financial statements to the Authority, accompanied with the annual financial statements of each holding company controlled by it and, every three months, its consolidated and unconsolidated financial statements.
The federation shall also transmit, every year, the combined financial statements provided for in the second paragraph of section 133 to the Authority.
2000, c. 29, s. 427; 2002, c. 45, s. 338; 2004, c. 37, s. 90; 2016, c. 7, s. 216.
427. The federation shall, in addition to the other reports it produces pursuant to this Act, transmit, every year, its consolidated financial statements to the Authority, accompanied with the annual financial statements of each holding company controlled by it and, every three months, its consolidated and unconsolidated financial statements.
2000, c. 29, s. 427; 2002, c. 45, s. 338; 2004, c. 37, s. 90.
427. The federation shall, in addition to the other reports it produces pursuant to this Act, transmit, every year, its consolidated financial statements to the Agency, accompanied with the annual financial statements of each holding company controlled by it and, every three months, its consolidated and unconsolidated financial statements.
2000, c. 29, s. 427; 2002, c. 45, s. 338.
427. The federation shall, in addition to the other reports it produces pursuant to this Act, transmit, every year, its consolidated financial statements to the Inspector General, accompanied with the annual financial statements of each holding company controlled by it and, every three months, its consolidated and unconsolidated financial statements.
2000, c. 29, s. 427.
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