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
Machine-parsed
In force from 8 September 2026
Source page 39