La relazione semestrale nelle modifiche al regolamento Consob n. 11971/99

[Autom. eng. transl.] The financial statements are drawn up by the directors and must be communicated by them to the report to the board of statutory auditors at least 30 days before the deadline set for the meeting to approve them. The financial statements remain available to the shareholders, together with the report of the directors and auditors, during the 15 days preceding the meeting. The financial statements must be presented to the ordinary shareholders' meeting for approval within 120 days of the end of the financial year, except for the longer term (in any case not exceeding 180 days) provided for in the articles of association. Within 30 days of approval, the balance must then be deposited with the business register. Within four months of the end of the first half of the year, the listed companies make available to the public, at the registered office and at the market management company, the half-yearly report accompanied by any observations of the control body and the report containing the judgment of the auditing company.