The Director shall draw up the financial account and submit it to the Supervisory Board for approval by 31 May of the following financial year at the latest, accompanied by:
1° A report drawn up by the Director and the Accounting Officer on the annual accounts referred to in 1° of Article R. 6145-43;
2° A report written by the director and the accountant on the elements of the financial account mentioned in 2° of article R. 6145-43;
3° A draft allocation of the results, drawn up by the Director.