(1) The provisions of this Subdivision relating to annual financial statements are to be applied accordingly to standalone financial statements pursuant to section 325 (2a). Instead of section 316 (1) sentence 2, section 316 (2) sentence 2 applies accordingly.
(2) That auditor will be considered to have been appointed as statutory auditor of the standalone financial statements pursuant to section 325 (2a) who has been appointed for the audit of the annual financial statements. The auditor’s additional report concerning the standalone financial statements pursuant to section 325 (2a) may be combined with the auditor’s additional report on the annual financial statements.
Subdivision 4
Disclosure, verification by the body maintaining the Business Register