(1) The management board must ensure that the required books of the cooperative are kept in an orderly manner. The annual financial statements and the management report are to be submitted, without delay after their preparation, to the supervisory board, and, with its comments, to the general meeting.
(2) A contestation cannot be founded on a breach of the provisions on the structure of the balance sheet and the profit and loss account, or on non-observance of prescribed forms, where the clarity of the annual financial statements is thereby impaired only immaterially.
(3) Where it appears, on preparation of the annual balance sheet or an interim balance sheet, or where it must be assumed on a due exercise of discretion, that there is a loss not covered by half of the total amount of the credit balances and the reserves, the management board must convene the general meeting without delay and notify it of this.
Sections 33a to 33i
(repealed)