The Annex to the financial statements shall supplement and comment on the information presented in the statements referred to in paragraph 1 and shall supply all the additional information prescribed by internationally accepted accounting practice where such information is relevant to the activities of the Communities.
Priloga k finančnim izkazom dopolnjuje in pojasnjuje informacije, predstavljene v izkazih iz odstavka 1 in daje vse dodatne informacije, predpisane z mednarodno sprejeto računovodsko prakso, kadar so take informacije pomembne za dejavnosti Skupnosti.