The management report presents the business performance and the economic position of the undertaking and, if applicable, of the corporate group at the end of the financial year from points of view not covered in the annual accounts.
The management report must in particular provide information on:
the number of full-time positions on annual average;
the conduct of a risk assessment;
orders and assignments;
research and development activities;
extraordinary events;
future prospects.
The management report must not contradict the economic position presented in the annual accounts.
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