The special report of the company’s statutory auditor drawn up pursuant to article L. 228-19 includes its opinion on the company’s compliance with the special rights attached to preference shares and indicates, where applicable, the date from which these rights were disregarded.
The costs of drawing up the report shall be borne by the company.
The report shall be made available to shareholders, at the registered office, at least fifteen days before the date of the special meeting at which it is presented.