(1) The founders are to submit a written report regarding the process by which the company was formed (formation report).
(2) The formation report is to set out the key circumstances governing the assessment of the performance for contributions in kind or acquisitions of assets as being a fair equivalent. In this context, the formation report is to include the following information:
1. the preceding legal transactions that were targeted at the acquisition by the company;
2. the acquisition costs and production costs incurred in the past two years;
3. in the case of an enterprise being transferred to the company: the operating profits generated in the past two financial years.
(3) Furthermore, the formation report is to set out whether and in which scope shares of stock have been acquired, in the context of the formation, for the account of a member of the management board or of the supervisory board and whether any members of the management board or of the supervisory board have claimed a special benefit for themselves, or an indemnification or reward for the formation or the preparations for same, and if so, which manner of benefit, indemnification or reward was so claimed.