| Article 19 |
The CPA's audit shall include the CPA's audit report, balance sheet, profit and loss statement, cash flow statement and notes or attachments thereto as of the end of the month before the month in which the application for establishment by public offering was filed. If the promoters have not yet fully contributed their share capital as of such date, then the date as of which the information shall be included shall be until the date when the promoters have fully contributed their share capital.
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