2.
The additional information to be included in the annual report of the company or the AIF, in accordance with paragraph 1, shall include at least a fair review of the development of the company’s business representing the situation at the end of the period covered by the annual report. The report shall also give an indication of: any important events that have occurred since the end of the financial year; the company’s likely future development; and the information concerning acquisitions of own shares prescribed by Article 22(2) of Council Directive 77/91/EEC OJ L 26, 31.1.1977, p. 1. .
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Source: EUR-Lex (Cellar) · retrieved 2026-10-10 · Text as adopted (Official Journal); later amendments are not incorporated in this text.