The auditor shall read out his report at the General Assembly Meeting in which the Company's balance sheet is considered. The report shall state whether the auditor has reviewed the information he deems necessary for the satisfactory performance of his duties and that the accounts were prepared in accordance with this Decree Law and reflect, in particular, the following: 1. The position of the Company at the end of the fiscal year, particularly its balance sheet; 2. The profit and loss account; 3. The fact that the Company keeps regular accounts; 4. Whether the Company has purchased any stake or shares during the fiscal year; 5. The fact that the information contained in the board of Director's report is identical to the books and records of the Company; 6. Deals giving rise to conflicts of interest and the Company's financial transactions with any of the Concerned Parties and the procedures taken in that respect; 7. Whether, to extent of the information made available to the auditor, there were any violations of this Decree Law or the AOA during the fiscal year that would impact the activity or financial position of the Company, whether those violations still exist, and whether the Company was subject to any penalties as a result; 8. Whether the Company was subject to any penalties due to violations of this Decree Law or the AOA of the Company during the fiscal year just ended and whether such violations still exist; and 9. With respect to the accounts of a group, the financial position shall be described by the auditor at the end of the fiscal year and the profit and loss account of the holding company and its subsidiaries, including the consolidated statements as a whole as they relate to the related parties in the holding company.
Interpretation and application must be checked against the official text and current version.