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    <title>Reopening/revision of annual accounts after their adoption in the annual general meeting.</title>
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    <description>Companies may reopen and revise adopted annual accounts to comply with technical requirements of other laws and to achieve a true and fair view; revised accounts must be adopted in an extraordinary general meeting or the subsequent annual general meeting and filed with the Registrar of Companies.</description>
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      <description>Companies may reopen and revise adopted annual accounts to comply with technical requirements of other laws and to achieve a true and fair view; revised accounts must be adopted in an extraordinary general meeting or the subsequent annual general meeting and filed with the Registrar of Companies.</description>
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