Task area Financial Reporting Enforcement

(1) Liable to the levy for the task area Financial Reporting Enforcement, as financial-reporting-enforcement issuers, are issuers of securities admitted as at 1 July of the levy year within the meaning of section 2(1) of the Securities Trading Act, for which the Federal Republic of Germany is the home state under section 2(13) of the Securities Trading Act; units and shares in open-ended investment assets within the meaning of section 1(4) of the Capital Investment Code are disregarded in this.
(2) Subject to subsection (3), the levy amount is assessed in the ratio of the amount of the individual levy-liable person's stock-exchange turnover to the aggregate amount of the stock-exchange turnover of all persons liable to the levy. Decisive is the amount of all stock-exchange turnover occurring at domestic stock exchanges in a levy year in securities of the levy-liable person that are admitted to trading on the regulated market of a domestic stock exchange.
(3) The levy amount to be paid by each person liable to the levy in the task area Financial Reporting Enforcement is at least EUR 1,050.
(4) The domestic stock exchanges must provide BaFin with information and submit documents concerning stock-exchange turnover, for the purpose of setting the levy and the levy advance payment. BaFin may require undertakings to provide information and submit documents, insofar as this is necessary to set the levy and the levy advance payment. The documents to be submitted under the first sentence include confirmations of the reported turnover per security by an auditor, an audit firm, a sworn accountant or an accounting firm. The corresponding documents must be submitted within three months after a request from BaFin.