The report of the board of directors or of the managing director, as the case may be, shall contain
all relevant information on the reasons for the proposed increase of capital and on the situation
of the company since the beginning of the current fiscal year and, where the ordinary general
meeting which is to adjudicate on the accounts of the company has not yet held, during the
previous fiscal year.
Official translation
Spot-checked
In force from 17 April 1997
Source page 133