Management declarations
Article 4
1. The management declarations referred to in Article 9(3), first subparagraph, point (d), and Article 10(3) of Regulation (EU) 2021/2116 shall be drawn up in due time for the certification body to issue the opinion referred to in Article 12(1) of that Regulation. The management declarations shall be in the forms set out in Annexes I and II respectively to this Regulation and may be qualified by reservations quantifying the potential financial impact. In the event that reservations are expressed, the declaration shall include a remedial action plan and a precise a time frame for its implementation. 2. The management declarations shall be based on an effective supervision of the management and control system in place throughout the year.