The auditor shall express his opinion on the proposal to withdraw the pre-emptive right of
subscription, on the choice of data for calculating the issue price and on its amount, as well as
on the impact of the issue on the situation of shareholders in relation to the company’s equity.
He shall verify and certify the accuracy of data from the company’s accounts on which his
opinion is based.
Official translation
Spot-checked
In force from 17 April 1997
Source page 136