# Commission Delegated Regulation (EU) 2019/1122 of 12 March 2019 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards the functioning of the Union Registry (Text with EEA relevance), Division 6: If a legal person requests to open an account, national administrators may ask for the submission of the following additional documents:

Extent: E+W+S+N.I.

(a) a copy of the instruments establishing the legal entity;
(b) a copy of the annual report or of the latest audited financial statements, or if no audited financial statements available, a copy of the financial statements stamped by the tax office or the financial director.

---
Source: https://www.legislation.gov.uk/eur/2019/1122/annex/IV/division/6 (the official version)
Page: https://openlegislation.uk/eu-regulation-2019-1122/annex-IV/division-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.