(1) The special auditors are to submit a written report on their audit. If the special auditors become aware, in the performance of their duties, that items have been overstated (section 256 (5) sentence 2) or that the provisions governing the organisational structure of the annual financial statements have been violated or forms have not been complied with, then they are to report on this fact as well. Section 145 (4) to (6) applies accordingly.
(2) Where according to the result of the audit the items regarding which an objection has been raised have been understated to a greater than negligible degree (section 256 (5) sentence 3), the special auditors are to declare, in a conclusive determination at the end of their report:
1. the minimum value at which the individual assets items were to be stated, and the maximum amount at which the individual liabilities items were to be stated;
2. the amount by which the surplus for the year would have increased, or by which the shortfall for the year would have been reduced, had these values or amounts been stated.
The special auditors are to base their judgment on the circumstances given at the cut-off date of the annual financial statements. They are to base the statement of the values and amounts pursuant to no. 1 on that valuation and amortisation method that the company has used most recently in order to valuate the objects to be valuated, or comparable objects, in a permissible manner.
(3) Where, according to the results of the audit, the items regarding which an objection has been raised have not been understated, or only to a negligible degree (section 256 (5) sentence 3), the special auditors are to declare, in a conclusive determination at the end of their report, that according to their audit and judgment, performed in keeping with their professional duties, the items regarding which an objection has been raised have not been impermissibly understated.
(4) Where, according to the result of the audit, the notes do not provide the required information, or not completely, and the management board has failed to provide the missing information at the general meeting in spite of a question having been asked in its regard, and a demand has been made to include the question in the minutes, the special auditors are to provide the missing information in a conclusive determination at the end of their report. In the case of a failure to state deviations from valuation or amortisation methods, the conclusive determination is to also state the amount by which the surplus for the year or the shortfall for the year would have been higher or lower had the deviation not occurred that it was failed to state. Where, according to the result of the audit, there was no failure to provide information pursuant sentence 1, the special auditors are to declare, in a conclusive determination at the end of their report, that according to their audit and judgment, performed in keeping with their professional duties, there was no failure to provide the required information in the notes.
(5) The management board is to give notice without undue delay in the company’s publications of record of the conclusive determinations of the special auditors pursuant to subsections (2) to (4).