67It follows that the Commission is not bound by the assessments of facts or of law set out in the statement of objections. On the contrary, it must give as reasons for its ultimate decision its final assessments based on the results of the whole of its investigation as they stand at the time when the formal procedure is closed, and it is not obliged to explain any differences in relation to its provisional assessments contained in the statement of objections (see, to that effect, order of 18 June 1986, British American Tobacco and Reynolds Industries v Commission, 142/84, not published, EU:C:1986:250, paragraph 15, and judgment of 17 November 1987, British American Tobacco and Reynolds Industries v Commission, 142/84 and 156/84, EU:C:1987:490, paragraph 70).
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