Based on the information received pursuant to articles L. 233-7 and L. 233-12, the report presented to the shareholders on the operations of the financial year shall mention the identity of the natural persons or legal entities holding directly or indirectly more than one-twentieth, one-tenth, three-twentieths, one-fifth, one-quarter, one-third, one-half, two-thirds, eighteen-twentieths or nineteen-twentieths of the share capital or voting rights at General Meetings. It also shows any changes that have occurred during the financial year. It shall indicate the names of controlled companies and the proportion of the company’s capital they hold. Where appropriate, this is mentioned in the statutory auditors’ report.