Which basis for preparing annual accounts must directors affirm under section 134(5)(d) of the Companies Act, 2013?

Section 134(5)(d) of the Companies Act, 2013 requires the Directors' Responsibility Statement to state that the directors have prepared the annual accounts on a going concern basis. The accrual basis is required for keeping the books of account under section 128(1), but it is not the affirmation called for by clause (d). Money measurement and business entity are accounting concepts the Act does not ask directors to affirm.