A cooperative shall prepare annual financial statements, which may be consolidated or combined statements of the cooperative and one or more of its subsidiaries, as appropriate, that include a balance sheet as of the end of the fiscal year and an income statement for that year. Upon written request from an interest holder, a cooperative, at itsexpense, shall furnish to that interest holder the financial statements requested. If the annual financial statements arereported upon by apublic accountant, thereport must accompanythe financial statements.
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