Italian to English Bus/Financial Finance (general) financial statements

Per effetto della rinuncia da parte nostra ai termini di legge, nonche Vostra identica rinuncia ai termini a Voi spettanti per it deposito, lo stesso ci è stato comunicato oltre le scadenze previste, unitamente alla Relazione sulla gestione, e risulta redatto in conformity alla normativa prescritta dagli IAS/IFRS e dal D. Lgs. 127/91.

This is the notes to the financial statement, on the part of the board of auditors, confirming the proper compilation or creation of the consolidated financial statement. Here, they're informing the shareholder
'lo stesso' seems to me to refer to the subject of the preceding sentence, which is the financial statements, which the document here in question indicates was drawn up on Dec. 31, 2012, etc., by such and such a company. But I'm not understanding the waiver, or why it's no big deal - they just mention it without any apparent problem - that it was sent (communicato, I guess) to them after the deadline for turning it in for review, to the Board.

But my basic question is how to translate this 'per il deposito'? What terms belong by right to the shareholders, about what kind of deposit?

A bit confused about this. Thanks for any help.

Peter