Adoption of the annual financial statements

(1) Where the adoption of the annual financial statements requires the decision or participation of a body other than the legal representatives and the supervisory board, the legal representatives must submit the annual financial statements to the competent body without delay after receipt of the supervisory board's report (section 7), if the undertaking has a supervisory board, or without delay after receipt of the auditor's report, if it does not. Where a meeting of shareholders is required to adopt the annual financial statements, the meeting must be convened without delay after receipt of the supervisory board's or the auditor's report; where the bodies responsible for convening the meeting fail to do so without delay, the legal representatives must convene it.
(2) In adopting the annual financial statements, the provisions applicable to their preparation apply.
(3) Where the annual financial statements are amended after submission of the auditor's report, the auditor must re-examine those documents to the extent the amendment requires. The result of the examination must be reported; the auditor's report must be supplemented accordingly. A decision on the adoption of the annual financial statements taken before the re-examination does not take effect until an unqualified auditor's report has been issued, following the re-examination, in respect of the amendment. It becomes void if an unqualified auditor's report in respect of the amendment is not issued within two weeks of the decision.
(4) The adopted annual financial statements are the annual financial statements within the meaning of the provisions applicable to the undertaking's legal form.