¹ The external auditor provides the board of directors with a comprehensive report with conclusions on the financial reporting, the internal system of control as well as the conduct and the result of the audit.

² The external auditor provides the general meeting with a summary report in writing on the result of the audit. This report contains:

1.

an assessment on the result of the audit;

2.

information on independence;

3.

information on the person who managed the audit and on his specialist qualifications;

4.

a recommendation on whether the annual accounts and the consolidated accounts should be approved or rejected with or without qualification.

³ Both reports must be signed by the person who managed the audit.