It is a condition of a casino licence that the casino operator must, as soon as practicable after the end of the financial year determined for the casino by the NICC, prepare financial statements and accounts, including--
(a) trading accounts, where applicable, for the financial year, and
(b) profit and loss accounts for the financial year, and
(c) a balance-sheet as at the end of the financial year,that give a true and fair view of the financial operations of the operator in relation to the casino.