116. Every corporation shall file with the Commission within sixty days of the date to which they are made up a copy of comparative interim financial statements, made up as required by the regulations, for the six-month period that commenced on the date of incorporation or, if the corporation has completed a financial year, for the six-month period that commenced immediately after the end of the last completed financial year and for the comparable six-month period, if any, in the twelve months immediately preceding the commencement of the six-month period in respect of which such interim financial statements are issued.