S.L. 386.31 Art. 32Subsidiary undertakings and branches.

(1) The subsidiary undertakings and branches referred to in regulations 25 to 28 shall publish their sustainability report, together with the assurance report and, where applicable, the statement mentioned in regulation 29(4) within twelve (12) months of the balance sheet date of the financial year for which the report is drawn up, in accordance with the relevant provisions of the Act.

(2) The sustainability report together with the assurance report and, where applicable, with the statement published in accordance with sub-regulation (1), shall be made accessible to the public upon request, on the website of the Malta Business Registry at a price not exceeding its administrative cost, and the said documents shall be made accessible to the public in the Maltese or English language, not later than twelve (12) months after the balance sheet date of the financial year for which the report is drawn up. In the case that the report is published in a language which is not English or Maltese but is at least one (1) of the official languages of the Union, there shall be annexed to the copy of such document a translation of it in English or Maltese, certified to be a correct translation in such a manner as may be prescribed.

(3) The said sustainability report may also be published on the website of the subsidiary undertaking or the branch as referred to in regulations 25 to 28, not later than twelve (12) months after the balance sheet date of the financial year for which the report is drawn up in English or Maltese, or a copy of which is translated in English or Maltese, certified to be a correct translation in such a manner as may be prescribed.