Whenever the annual accounts and the annual report are published in full, they must be reproduced in the form and text on the basis of which the person responsible for auditing the accounts has drawn up his opinion. They must be accompanied by the full text of his report. —————
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New version applies from 19/07/2013 — introduced by Directive 2013/34/EU (IFRS).
88 provisions change.
Article 48 is deleted from 19/07/2013.