(1) All notes are to include information on
1. the inventory of shares of stock, and the receipt of additional shares of stock that a stockholder has acquired for the account of the company or of a controlled enterprise or of an enterprise in which the company holds a majority ownership interest or that a controlled enterprise or enterprise in which the company holds a majority ownership interest has acquired as a founder or subscriber or by way of exercising a right of exchange, or pre-emptive right to newly issued shares of stock, conferred in the context of a conditional capital increase; where such shares of stock were realised in the financial year, the realisation is to likewise be reported, citing the proceeds and the appropriation of the proceeds;
2. the inventory of treasury shares of stock in the company that the company or a controlled enterprise or an enterprise in which the company holds a majority ownership interest or any other party has purchased or accepted in pledge for the account of the company or of a controlled enterprise or an enterprise in which the company holds a majority ownership interest; in this context, the number of these shares of stock and the amount of the capital stock allocated to same are to be stated as well as the portion of the capital stock they represent, in the case of purchased shares of stock, the point in time at which they were so purchased and the reasons for such purchase likewise are to be stated. Where such shares of stock were purchased or disposed of in the financial year, then such purchase or disposal is to be reported, citing the number of such shares of stock, the amount of the capital stock allocated to same, the portion of the capital stock they represent, the purchase price or sales price, as well the appropriation of the proceeds;
3. the number of the shares of each class of stock, in which context the nominal amount is to be cited for par-value shares and the computational value is to be cited for each no-par value share individually, unless this information is apparent from the balance sheet; of these, any shares of stock subscribed in the context of a conditional capital increase or of a follow-on offering of authorised capital in the course of the financial year are to be separately stated in each case;
4. the authorised capital;
5. the number of the pre-emptive rights to newly issued shares of stock pursuant to section 192 (2) no. 3;
6. (repealed)
7. the existence of any cross-shareholding, citing the enterprise;
8. the existence of an ownership interest of which notice has been given as per section 20 (1) or (4) of the present Act or pursuant to section 33 (1) or (2) of the Securities Trading Act; in this context, the content of the notification published pursuant to section 20 (6) of the present Act or pursuant to section 40 (1) of the Securities Trading Act is to be stated.
(2) No report is to be provided inasmuch as this is required for the well-being of the Federal Republic of Germany or of one of its Länder.
(3) Subsection (1) nos. 1 and 3 to 8 is not to be applied to stock corporations that are small share capital companies within the meaning of section 267 (1) of the Commercial Code. Subsection (1) no. 2 is to be applied to these stock corporations subject to the proviso that the corporation needs to provide information solely regarding treasury shares of stock that it has itself acquired and that it holds itself or that have been so acquired and are being held by another person for the corporation’s account; the company need not report the appropriation of the proceeds from the sale of treasury shares of stock.