2023 Laws not yet authenticated through a Commencement Order

Revised Laws of Saint Lucia (2023)

PART 1
ASSETS

  1.  

    (1)   Cash and short-term funds (in detail).

  1.  

    (2)   Statutory reserves in accordance with the Act.

  1.  

    (3)   Loans and Advances.

  1.  

    (4)   Provision or reserve for loan loss.

  1.  

    (5)   Bad and doubtful loans written off in the past 3 financial years together with recoveries effected.

  1.  

    (6)   Investments categorised as —

    1.  

      (a)     Government securities;

    1.  

      (b)     Quoted investments;

    1.  

      (c)     Unquoted investments;

    1.  

      (d)     Investments in associated companies.

  1.  

    (7)   Goodwill or formation of preliminary expenses treated as assets stating period over which these are to be written off against profits.

  1.  

    (8)   Fixed assets (to be shown separately from current assets).

  1.  

    (9)   For each item in the balance sheet, the corresponding amount shown in the last annual balance sheet.