Section 486, The Companies Act, 2009

(1) Every company to which this Part applies shall inevery calendar year make out a balance sheet in respect of its business activities in Sierra Leone in the form, and containing the particulars and including the documents, as under this Act it would if it had been a company within the meaning of this Act, have been required to make out and lay before the company in general meeting, and deliver a copy of that balance sheet to the Commission for registration. (2) If the balance sheet is not written in the English language, there shall be annexed to it a certified translation thereof.