(1) The principal stockholder is to determine the amount of the cash settlement; it must take account of the company’s circumstances at the time the resolution is adopted by its general meeting. The management board is to make available to the principal stockholder all documents required for this purpose and is to provide information to same.
(2) From that day onwards on which notice of the entry of the resolution as to the transfer in the Commercial Register has been given by publication, the cash settlement is to accrue interest at five percentage points per annum above the respectively applicable basic rate of interest pursuant to section 247 of the Civil Code; the assertion of further-reaching damages is not precluded.
(3) Prior to the general meeting being convened, the principal stockholder is to forward to the management board the declaration by a credit institution authorised to do business in the area of application of the present Act, by which the credit institution warrants that it will fulfil the obligation of the principal stockholder to pay to the minority stockholders, without undue delay once the resolution as to transfer has been registered, the cash settlement determined for the shares of stock that have devolved to the principal stockholder.