992. Accounts of the National Trust.

The National Trust1 must cause to be kept proper books of accounts with respect to: (1) all sums of money received and expended by the trust and the matters in respect of which the receipt and expenditure takes place2; (2) all purchases and sales of the trust's property3; and (3) the trust's assets and liabilities4. Proper books of account are not deemed to be kept with respect to these matters if there are not kept such books as are necessary to give a true and fair view of the state of the affairs of the trust and to explain

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