A — The financial year of banking firms shall coincide with the calendar year.

B — Every banking firm must, within a maximum period of three months after the end of every financial year, send to the Agency and make public the balance sheet and the profit and loss statement covering all the operations it has carried out until the end of the year. This shall be done in the form and manner to be specified by the Agency. The balance sheet and the profit and loss statement must be certified by the auditor.