‘In the case of partnerships as referred to in Article 163, the audit report referred to in the first subparagraph, covering the last two financial years available, must be produced before the framework agreement is concluded.
«Dans le cas des partenariats visés à l’article 163, le rapport d’audit visé au premier alinéa, portant sur les deux derniers exercices disponibles, est obligatoire avant la conclusion de la convention-cadre.