Section 53
SEC. 53. Every public-utility or public-service corporation, " whether domestic or foreign, doing business Cor profit in the Philippine Islands must file with the Insular Auditor, on or before the thirty-first day of March of each year, a report of its operations for the preceding year ending December thirty-first, which report shall be verified by the oath of the president or manager and the secretary or clerk or treasurer of the corporation, and shall show clearly: The full amount of the capital stock and the amount thereof actually paid into the treasury on the thirty-first day of December immediately preceding; Its available assets on the thirty-first day of December immediately preceding, including cash and real and personal property and credits due the corporation, and the incumbrances, if any, thereon; The nature and amount of its entire indebtedness on the thirty-first day of December immediately preceding; The total receipts and expenditures for the calendar year immediately preceding; The profit or loss of the corporation for the calendar year immediately preceding; The number and amount of dividends paid during the calendar year immediately preceding: Provided, however, That none of the contents of such report shall be made public without the express authorization of the Governor-General: And provided further, That in case the fiscal year of a corporation docs not terminate with the thirty-first day of December it shall be deemed a sufficient compliance with this section if the report states the details required down to the close of the regular fiscal year of the corporation. In such ease the report of the corporation shall be filed with the Insular Auditor within throe months., after the close of its fiscal year.