(b)
financial statements for at most the last three years for which accounts have been closed;
← art_147__para_1__point_a__text_1 · All articles · art_147__para_1__point_b__text_1 →
Source: EUR-Lex (Cellar) · retrieved 2026-11-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.