Keeping the Documentation Available for Inspection

The proposals of the board of directors, the annual accounts if they are to be dealt with at the general meeting, the annual report and the auditor’s report shall all be kept available for inspection by the shareholders at the company's head office or on the company’s website for at least one week before the meeting. If the documents are published on the company’s website, then the web address must be generally known by the shareholders and it must function properly. In a listed company, the summons and the documents relating to the general meeting shall be made available on the company's internet site no later than three weeks before the meeting and shall be kept published for at least three months after the meeting. The financial statements create an exception to this rule, because listed companies must publish them according to the Securities Markets Act. Special requirements to keep the documentation available also apply to general meetings that do not deal with financial statements, but which, for example, deal with share issuance, the distribution of assets or the reduction of share capital. In such cases, the report of the board of directors on events that have occurred since the preparation of the financial statements and which have a material effect on the company's position must be kept available for inspection. Similar requirements apply, for example, to general meetings of shareholders deciding on mergers and divisions.

The documents shall without delay be sent to a shareholder who requests that if they are not available on the company website. The documents must also be kept available for inspection at the general meeting.