(1) The management board is to ensure that the required journal, required general ledger and other required records are kept.
(2) The management board is to take suitable measures, and in particular is to institute a monitoring system, in order to allow developments jeopardising the company’s continued existence to be identified at an early point in time.
(3) Moreover, the management board of a listed company is to put in place an internal control system and risk management system that is suitable and effective in light of the scope of the business activities pursued by the enterprise and in light of its risk situation.