92It is true that the provisions of national law applicable at the material time to bodies like BIAO-Afribank did not reproduce the provisions of the Fourth Directive verbatim. On the other hand, according to the German Government, nothing in German legislation prevented the aim, the principles and the provisions of that directive from being fully complied with as regards drawing up the annual accounts of such bodies. In that respect, the German Government-argues, and the order for reference moreover acknowledges, that any interpretation given by the Court of the provisions of the Fourth Directive would be binding for the resolution of the dispute in the main proceedings by the referring court.
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