lexiara

(3)

The management and control system in place as at the date of this audit opinion the management and control system put in place functions properly [where the qualification applies to the management and control system, the following text is added:] except for the following aspects (5): …

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Source: EUR-Lex (Cellar) · retrieved 2026-10-28 · Text as adopted (Official Journal); later amendments are not incorporated in this text.