Each Member State shall require every undertaking whose head office is situated in its territory to produce an annual account, covering all types of operation, of its financial situation, solvency and, as regards cover for risks listed under No 18 in point A of the Annex, other resources available to them for meeting their liabilities, where its laws provide for supervision of such resources.
Vsaka država članica zahteva, da vsa podjetja, katerih sedež je na njihovem ozemlju, pripravijo letna poročila, ki zajemajo vse vrste poslov, finančno stanje, kapitalsko ustreznost in - kar zadeva kritje nevarnosti, naštetih pod številko 18 iz točke A Priloge, druge vire, ki jih imajo na voljo za izpolnjevanje svojih obveznosti, če njena zakonodaja predvideva nadzor nad takšnimi viri.