In addition to the particulars set out in paragraph 5 of Article 32 of Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company, the Constitutional Commissioners shall specify, in the report referred to in the third paragraph of Article L. 229-5, the date on which the accounts used to value the units or shares contributing to the formation of the European holding company were closed.