CSD-B.2.2 [Version up to 30 June 2016]
"Annual report" means:
(a) In relation to a corporation operating a licensed clearing house or central depository , the annual audited financial statements, plus all accompanying notes, auditors' reports, commentaries and disclosures required by IFRS, including the required non-financial, employment and corporate governance disclosures of the licensed clearing house or central depository ; or
(b) In relation to any other person operating a licensed clearing house or central depository , the profit and loss accounts and balance-sheet of the person in respect of the licensed clearing house or central depository .