(1) Insofar as the costs separately recorded under section 17a, fourth sentence, and the costs necessary to fulfil the Enforcement Panel's tasks under section 342b of the Commercial Code, are not covered by fees, separate reimbursement or other income, they must be apportioned by BaFin, including the shortfalls and uncollected amounts of the previous year, proportionately among the undertakings liable to the levy as at the cut-off date under the second sentence, according to a suitable distribution key based on their domestic stock-exchange turnover, and recovered under the provisions of the Administrative Enforcement Act. Undertakings liable to the levy within the meaning of the first sentence are issuers of admitted securities 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. Minimum and maximum amounts may be set for the levy. With regard to the levy under the first sentence, BaFin may assess advance payments on the basis of the costs expected for the levy year under the budget.
(2) 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.
(2a) Section 16m(2) and (3) and sections 16o, 16p and 16q apply accordingly to the reimbursement of overpayments and to limitation.
(3) The Ministry determines, in agreement with the Federal Ministry of Justice and Consumer Protection, by statutory instrument, further details on the levying of the levy and the levy advance payment, in particular on ascertaining costs and the distribution key, the cut-off date, minimum and maximum assessment, the levy procedure including a suitable estimation procedure where the data are not unambiguous, exclusion periods for the submission of evidence, payment periods, the amount of late-payment surcharges and their recovery, and the reconciliation of differences between the levy advance payment and the levy assessment, also with regard to advance payments under section 342d(1), third sentence of the Commercial Code. The statutory instrument may also provide for the provisional assessment of the levy amount. The Ministry may transfer the authorisation, with the consent of the Federal Ministry of Justice and Consumer Protection, by statutory instrument, to BaFin.
(4) On the first levying of the levy, the costs necessary for establishing the Enforcement Panel are also to be taken into account, even where they were incurred before the Enforcement Panel's recognition under section 342b of the Commercial Code.
Division Seven
Transitional and Final Provisions