in reporting on internal control and risk management systems, the corporate governance statement shall refer to the main features of the internal controls and risk management systems for the undertakings included in the consolidation, taken as a whole.
pri poročanju o sistemih notranje kontrole in upravljanja tveganj se izjava o upravljanju podjetja nanaša na glavne značilnosti sistemov notranje kontrole in upravljanja tveganj za podjetja, ki so vključena v konsolidacijo kot celoto.