Article 43
Company accounts A schedule of the assets and liabilities of the company shall be drawn to each year by the Board of Directors in accordance with the rules in force. The Board shall further draw up the annual accounts comprising the balance sheet, the profit and loss account and an annex and shall present to the shareholders a written management report describing the company's situation and, where appropriate, that of its subsidiary companies and their activities during the preceding financial year, foreseeable developments and the important events that occurred between the date of year end closure and the date on which the report was drawn up. Where, under the conditions defined in Article 11 of the Code du Commerce, changes are made to the way in which the annual accounts are presented or the methods of evaluation adopted, they shall, in addition, be pointed out in the management report and, where appropriate, in the Auditor's report. Even where no profits or insufficient profits have been earned, charges and provisions necessary for the balance sheet to reflect the true situation shall be made. The documents listed in this Article shall be made available to the Auditors not later than 45 days before the date of the general meeting. Any shareholder may exercise the right to peruse the documents listed in the laws and regulations in force.