Article 61
in forceANNUAL ACCOUNTS AND CONSOLIDATED ACCOUNTS
Subject to Article 62 an SE shall be governed by the rules applicable to public limited-liability companies under the law of the Member State in which its registered office is situated as regards the preparation of its annual and, where appropriate, consolidated accounts including the accompanying annual report and the auditing and publication of those accounts.
Behoudens artikel 62 is de SE met betrekking tot de opstelling van haar jaarrekening en, in voorkomend geval, van haar geconsolideerde jaarrekening, met inbegrip van het begeleidend jaarverslag, de controle en de openbaarmaking, onderworpen aan de wetgeving inzake naamloze vennootschappen van de lidstaat waar de SE haar statutaire zetel heeft.