Where the supervisory board endorses the annual financial statements, this is tantamount to their approval and establishment unless the management board and the supervisory board decide to leave the approval and establishment of the annual financial statements to the general meeting. The resolutions adopted by the management board and the supervisory board are to be included in the report submitted by the supervisory board to the general meeting.
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Part 5 · Accounting. Appropriation of profits › Division 3 · Approval and establishment of the annual financial statements. Appropriation of profits › Section 172
Approval and establishment by the management board and the supervisory board
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