The auditor shall ascertain that the information contained in the management report of the board
of directors or of the Managing Director, as the case may be, as well as in the documents on the
financial situation and the summary financial statements circulated to the shareholders is accurate
and in conformity with the summary financial statement of the company.
He shall set out his observations in his report to the annual general meeting.
Official translation
Spot-checked
In force from 17 April 1997
Source page 157