Delaware Code Title 5. Banking § 3341. Form and maintenance of Bidco records;  annual audited report

(1) Financial statements, including balance sheet, statement of income or loss, statement of changes in capital accounts and statement of changes in financial position;

(2) A report, certificate or opinion of the independent certified public accountant or independent public accountant who performs the audit, stating that the financial statements were prepared in accordance with generally accepted accounting principles;  and

(3) Such other information as the Commissioner may require.