English to Russian Law/Patents Law (general) Articles of association

Nevertheless, the above-mentioned preferential subscription right may be limited or revoked by the General Meeting deliberating under the conditions required for amending the articles of association, or by the Board of Directors in the event of capital increase within the limits of the authorised capital.
In that case, this proposal must be expressly announced in the convocations and the Board of Directors and, if necessary, the company auditors designated by the Board of Directors must prepare the reports provided for by article 596 of the Companies Code.
These reports are filed with the Clerk's Office of the competent court, announced on the agenda, and communicated to the shareholders in so for as the law requires it.

это продолжение текста из моего предыдущего вопроса, однако зачем балансы в суд ?
TIA