Rule 26 - Annual statement on the accounts

1. The Registrar shall make an annual statement on the accounts of the preceding financial year, which he shall submit to the Presidium for approval.

2. The Registrar shall include, in the annual statements on the accounts, the complete set of financial statements, supported by notes and relevant observations by the Registrar, as well as the budget implementation statement and the statement of comprehensive income, all in accordance with the Financial Regulations. (Ref.: Art. 26(4) of the Statute, Art. 1(2), 32(3), 66(5), 67, 68 F.R.)

3. The Registrar shall furnish all documents necessary to enable independent auditors to examine the annual financial statement of the Court in accordance with the Statute. (Ref.: Art. 32 of the Statute)