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حقوق::
صورت مالی سالانه
[2] Within 3 (three) months after the end of the Fiscal Year, the Board shall prepare the annual financial statements relating to preceding Fiscal Year.
Such annual financial statements shall be submitted for approval to the Board then subsequently to the Inspector for review 3 (three) weeks prior to the Ordinary General Meeting.
Every Fiscal Year, the JVC shall also produce the annual financial statements in accordance with the
[2] Statutory Inspector and Alternate Inspector of the Company who shall be certified public accountants, perform their functions contemplated by local law and shall prepare a report on the annual financial statement of the JVC according to [i] the generally accepted accounting principles of the laws of the Islamic Republic of Iran both in Farsi and English, to be approved at the Ordinary General Meeting.
[3] Apart from the Statutory Inspector and Alternate Inspector, the Parties shall appoint in the Ordinary General Meeting each year an independent auditing firm which shall be elected from amongst auditing firms that are the Iranian correspondents of international auditing firms (namely Mazhars, Deloitte, PwC, Ernst & Young or KPMG) selected by NED and shall inter alia conduct annually an audit of the annual financial statements in accordance with IFRS.
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