Konsolidirani računovodski izkazi, pravilno potrjeni, in konsolidirano letno poročilo skupaj z mnenjem osebe, odgovorne za revidiranje izkazov, se objavijo za podjetje, ki je sestavilo konsolidirane računovodske izkaze, kakor je predpisano z zakonodajo države, ki velja za to podjetje, v skladu s členom 3 Direktive 68/151/EGS.
CONSOLIDATED ACCOUNTS , DULY APPROVED , AND THE CONSOLIDATED ANNUAL REPORT , TOGETHER WITH THE OPINION SUBMITTED BY THE PERSON RESPONSIBLE FOR AUDITING THE CONSOLIDATED ACCOUNTS , SHALL BE PUBLISHED FOR THE UNDERTAKING WHICH DREW UP THE CONSOLIDATED ACCOUNTS AS LAID DOWN BY THE LAWS OF THE MEMBER STATE WHICH GOVERN IT IN ACCORDANCE WITH ARTICLE 3 OF DIRECTIVE 68/151/EEC.