(1) The audit by the members of the management board and of the supervisory board, as well as the audit by the formation auditors, is to cover in particular the following questions:
1. whether or not the information provided by the founders regarding the acquisition of the shares of stock, regarding the contributions to the capital stock, and regarding the specifications pursuant to sections 26 and 27, is accurate and complete;
2. whether or not the value of the contributions in kind or acquisitions of assets is at least equivalent to the minimum issue price of the shares of stock to be allotted in return for said contributions or acquisitions, or to the value of the performance to be provided therefor.
(2) A written report is to be submitted regarding each audit, with the above circumstances being presented therein. The report is to describe the object of each contribution in kind or acquisition of assets and is to state which valuation methods were used in assessing the value. Inasmuch as an external formation audit is forgone pursuant to section 33a, providing this information may be forgone in the report on the audit performed by the members of the management board and of the supervisory board, as may the observations set out in subsection (1) no. 2.
(3) One copy of the report by the formation auditors is to be submitted to each of the court and the management board. Any entity or individual may inspect the report at the court.