Where cross-reliance on audits as referred to in Article 127 takes place, the summary referred to in point (d) of the first subparagraph of this paragraph shall include all relevant audit documentation to be relied upon.
I gcás ina mbeidh trasiontaoibh in iniúchóireachtaí amhail dá dtagraítear in Airteagal 127, cuirfear gach doiciméadacht ábhartha i dtaca leis an iniúchóireacht ar a mbeifear ag brath san áireamh san achoimre dá dtagraítear i bpointe (d) den chéad fhomhír den mhír seo.