Article 93Financial Statements, Etc.

②If the OTIT submits the financial statements to the competent ministers pursuant to the provisions of the preceding paragraph, it must attach thereto a business report for that fiscal year, a report of its accounts based on its budget classification, and the inspectors' written opinion on the financial statements and report of its accounts.

③If the OTIT receives the approval of the competent ministers pursuant to the provisions of paragraph (1), it must give public notice of the financial statements in the Official Gazette without delay, and must keep the financial statements, business report, report of its accounts, and the inspectors' written opinion set forth under the preceding paragraph (hereinafter referred to in this Article as "financial statements, etc.") at each office, and must make them available for public inspection for a period of time prescribed by order of the competent ministry.

④Financial statements, etc., may be prepared in the form of an electronic or magnetic record (meaning a record in the electronic form, magnetic form or any other form not recognizable to human perception to be used in information processing by computers, as specified by Order of the competent ministry; the same applies hereinafter).

⑤If the financial statements, etc., are prepared in the form of an electronic or magnetic record, the OTIT may take the measures specified by order of the competent ministry as measures enabling information recorded in that electronic or magnetic record available to the general public by electronic or magnetic means (meaning means specified by order of the competent ministry using an electronic data processing system or other information and communication technology), at its office. In that case, the financial statements, etc., are deemed to have been kept and made available for public inspection pursuant to the provisions of paragraph (3).