(2) Th e auditors shall make a report 9*** to the 5[Central Government] 10*** upon the annua l
balance -sheet and accounts, and in every such report they shall state whether, in their opinion, the
balance -sheet is a full and fair balance -sheet containing all necessary particulars and properly drawn up so
as to exhibit a true and correct view of the state of the Bank ’s affairs, and, in case they have called for any
explanation or information from the Central Board, whether it has been given and whether it is
satisfactory . 11***.