their annual financial statements and accompanying notes, covering their revenue and expenditure, assets and liabilities at the beginning and at the end of the financial year, in accordance with the law applicable in the Member State in which they have their seat and their annual financial statements on the basis of the international accounting standards defined in Article 2 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council [16];
a ráitis airgeadais bhliantúla agus na nótaí a ghabhann leo, lena gcumhdaítear an t-ioncam agus an caiteachas, agus sócmhainní agus dliteanais ag tús agus ag deireadh na bliana airgeadais, i gcomhréir leis an dlí is infheidhme sa Bhallstát ina bhfuil suíomh acu, agus a ráitis airgeadais bhliantúla ar bhonn na gcaighdeán cuntasaíochta idirnáisiúnta mar a shainmhínítear in Airteagal 2 de Rialachán (CE) Uimh. 1606/2002 de Pharlaimint na hEorpa agus den Chomhairle [16];