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Article D214-32-7-11 of the French Monetary and Financial Code

The additional information included in the annual report of the company concerned or of the AIF, in accordance with Article D. 214-32-7-10, includes a fair presentation of the development of the activities of the company concerned reflecting the situation at the end of the period covered by the annual report.

This report shall also mention

1° Important events occurring after the end of the financial year ;

2° The foreseeable development of the company concerned;

3° the information referred to in paragraph 2 of Article 22 of Council Directive 77/91/EEC of 13 December 1976 on co-ordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 58 of the Treaty, with a view to making such safeguards equivalent, in respect of the formation of public limited liability companies and the maintenance and alteration of their capital, and in respect of acquisitions of the company’s own shares.

Original in French 🇫🇷
Article D214-32-7-11

Les informations supplémentaires figurant dans le rapport annuel de la société concernée ou du FIA, conformément à l’article D. 214-32-7-10, comportent un exposé fidèle sur le développement des activités de la société concernée reflétant la situation à la fin de la période couverte par le rapport annuel.

Ce rapport mentionne en outre :

1° Les événements importants survenus après la clôture de l’exercice ;

2° L’évolution prévisible de la société concernée ;

3° Les informations mentionnées au paragraphe 2 de l’article 22 de la directive 77/91/ CEE du Conseil du 13 décembre 1976 tendant à coordonner pour les rendre équivalentes les garanties qui sont exigées dans les Etats membres des sociétés au sens de l’article 58, deuxième alinéa, du traité, en vue de la protection des intérêts tant des associés que des tiers, en ce qui concerne la constitution de la société anonyme ainsi que le maintien et les modifications de son capital, en ce qui concerne les acquisitions d’actions propres.

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