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2.

Article 2: Article 2(1)(f) shall be replaced by the following: "(f) The accounting documents for each financial year, which are required to be published in accordance with Council Directives 78/660/EEC(9), 83/349/EEC(10), 86/635/EEC(11) and 91/674/EEC(12)."; paragraph 2 shall be deleted.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-05 · Text as adopted (Official Journal); later amendments are not incorporated in this text.