The annual summary financial statements and the management report shall be presented to the
ordinary general meeting of the cooperative in charge of approving these documents, which
must be held within six months of the close of the fiscal year.
P. 40 of 110
These summary financial statementsshall, where applicable, also be sent to the immediate
parent institution to which the cooperative is a subsidiary within forty-five days prior to the date
of the ordinary general meeting.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 39