The management committee or the board of directors, as the case may be, shall prepare a management report in which it describes the cooperative position during the ending financial year, its foreseeable trend and, in particular, an outlook on the cooperative performance, changes in net cash position and financing planning.
The management committee or the board of directors shall also explain the status of promotion of members in this report.
Unofficial translation
Transcription: Spot-checked
In force from 16-05-2011
Source page 35
The document's transcription was spot-checked against the supplied source; this does not confirm a line-by-line review of every provision.
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