(c) revizijsko mnenje, ki jasno navede mnenje zakonskih revizorjev o tem, ali so skupinski izkazi dejanski in pošten prikaz v skladu z ustreznim okvirom poročanja o finančnem položaju in, kjer je to ustrezno, ali konsolidirani računovodski izkaz izpolnjuje zakonsko določene zahteve; revizijsko mnenje je brez pridržka, s pridržkom ali negativno ali, če zakonski revizorji ne morejo podati revizijskega mnenja, odklonitev mnenja;
(c) an audit opinion which shall state clearly the opinion of the statutory auditors as to whether the consolidated accounts give a true and fair view in accordance with the relevant financial reporting framework and, where appropriate, whether the consolidated accounts comply with statutory requirements; the audit opinion shall be either unqualified, qualified, an adverse opinion or, if the statutory auditors are unable to express an audit opinion, a disclaimer of opinion;