58. The official representatives of the party and party authorities resulting from the merger shall file the financial statements required by sections 113 and 117, for the part of the fiscal year that has elapsed since the merger, not later than the dates prescribed in those sections during the year immediately following that of the merger.
The financial statement of the party must be accompanied with an opening balance sheet on the date of the merger. The financial statement of each party authority resulting from the merger must indicate the cash balance on the date of the merger.
1989, c. 1, s. 58; 2021, c. 372021, c. 37, s. 131.