Each Member State shall require that every institution located in its territory draw up annual accounts and annual reports taking into account each pension scheme operated by the institution and, where applicable, annual accounts and annual reports for each pension scheme. The annual accounts and the annual reports shall give a true and fair view of the institution's assets, liabilities and financial position. The annual accounts and information in the reports shall be consistent, comprehensive, fairly presented and duly approved by authorised persons, according to national law.
Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 13 January 2019 - onwards
Article 10 Annual accounts and annual reports
Repealed from 13 January 2019