S.L. 386.31 Art. 8Information about the undertaking’s own operations.

(1) Where applicable, the information referred to in regulations 6 and 7 shall contain information about the undertaking’s own operations and about its value chain, including its products and services, its business relationships and its supply chain.

(2) For the first three (3) years of the application of the measures in accordance with regulation 6, and in the event that not all the necessary information regarding its value chain is available, the undertaking shall explain the efforts made to obtain the necessary information about its value chain, the reasons on the basis of which not all of the necessary information could be obtained, and its plans to obtain the necessary information in the future.

(3) Where applicable, the information referred to in regulations 6 and 7 shall also contain references to, and additional explanations of, the other information included in the directors’ report in accordance with article 177 of the Act, and the amounts reported in the annual accounts.

(4) Information relating to impending developments or matters in the course of negotiation may be omitted in exceptional cases where, in the duly justified opinion of the directors, acting within the competences assigned to them by national law and having collective responsibility for that opinion, the disclosure of such information would be seriously prejudicial to the commercial position of the undertaking, provided that such omission does not prevent a fair and balanced understanding of the undertaking’s development, performance, position and impact of its activity.