| United States. Internal Revenue Service - 1974 - 584 lapas
...to which any qualified public accountant has expressed an opinion, if he so states his reliance. (b) An annual report under this section shall include...employee welfare benefit plan: a statement of assets and liabilities; a statement of changes in fund balance; and a statement of changes in financial position.... | |
| United States. Congress. Senate. Labor and Public Welfare Committee - 1974 - 476 lapas
...to which any qualified public accountant has expressed an opinion, if he so states his reliance. (b) An annual report under this section shall include...employee welfare benefit plan: a statement of assets and liabilities; a statement of changes in fund balance; and a statement of changes in financial position.... | |
| United States. Congress. Senate. Committee on Labor and Public Welfare - 1974 - 1094 lapas
...to which any qualified public accountant has expressed an opinion, if he so states his reliance. (b) her enrollment period, he shall continue to be coitsidered...shall not be deemed to have ceased to be a student dur liabilities; a statement of changes in fund balance; and a statement of changes in financial position.... | |
| United States. Congress. House. Education and Labor - 1975 - 1000 lapas
...expressed an opinion, if he so states his reliance. (b) An annual report under this section shall include n financial statement containing the following information...employee welfare benefit plan: a statement of assets and liabilities; a statement of changes in fund balance; and a statement of changes in financial position.... | |
| United States. Congress. House. Committee on the District of Columbia - 1976 - 1588 lapas
...any qualified public 20 accountant has expressed an opinion, if he so states his 21 reliance. 22 (b) An annual report under this section shall include...financial statement containing the following information: 24 (1) With respect to an employee welfare benefit plan: ^ a statement of assets and liabilities ;... | |
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