Annual summary financial statements and the management report of public limited companies
and, where necessary, of private limited companies shall be forwarded to auditors at least forty-
five days before the date of the ordinary general meeting.
These documents shall be presented to the general meeting of the company which shall examine
the annual summary financial statements at a session which must hold within six months from
the end of the financial year.
Official translation
Spot-checked
In force from 17 April 1997
Source page 39