{"data":{"id":"us-ca/corp-12217","jurisdiction":"us-ca","citation":"CORP § 12217","heading":"","body":"All references in this part to financial statements of a corporation mean statements prepared in conformity with generally accepted accounting principles or some other basis of accounting which reasonably sets forth the assets and liabilities and the income and expenses of the corporation and discloses the accounting basis used in their preparation.","path":["Corporations Code - CORP","TITLE 1. CORPORATIONS [100. - 14707.]","DIVISION 3. CORPORATIONS FOR SPECIFIC PURPOSES [12000. - 14707.]","PART 2. COOPERATIVE CORPORATIONS [12200. - 12704.]","CHAPTER 1. General Provisions, Organization and Bylaws [12200. - 12340.]","ARTICLE 2. General Provisions and Definitions [12210. - 12256.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"d20a245d0b5d9fa5d7c675f7ae478ace2146dc188cbb357f325509d74d198c2b","source_id":"us-ca","stale":false,"prev":"us-ca/corp-12216","next":"us-ca/corp-12218"},"notice":"GroundRules: Original legal text. Not legal advice."}