European Union Reference Date(The EU reference date corresponds to the date of the first marketing authorisation of a medicine containing that active substance or that combination of active substances in the EU, or alternatively the earliest of the known dates of the marketing authorisations for a medicine containing that active substance or that combination of active substances. europa.euLEkt)
preparation and fair presentation of financial statements(Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Alexander Demidov)