86. The financial statements of the Cree Regional Authority shall be drawn up in a comparative form and include, among other things:(a) a balance sheet;
(b) a statement of revenues and expenditures as well as a comparison with the amounts contemplated in the budget, including the supplementary budgets;
(c) any additional information that may be required for a fair presentation of the financial position of the Cree Regional Authority;
(d) a list of all the investments and their respective book-values and, if applicable, their market values at the end of the fiscal year;
(e) any investment in default as to payment of principal or interest.