(1) Where the winding up has been terminated and the final accounts have been rendered, the liquidators are to file an application for entry of the completion of the winding up in the Commercial Register. The company is to be struck from the register.
(2) The books and records of the company are to be deposited at a secure site determined by the court and are to be kept safe for 10 years.
(3) The court may allow the stockholders and the creditors to inspect the books and records.
(4) Should it become apparent subsequently that further measures serving to wind up the company are necessary, the court is to re-appoint the liquidators involved thus far, or is to appoint other liquidators, upon a corresponding petition having been filed by a party involved. Section 265 (4) applies.
(5) A complaint may be lodged against the decisions set out in subsections (2), (3) and (4) sentence 1.