(1) Insofar as the best interests of the Federal Republic of Germany or of one of its Länder so require, reporting must not be performed.
(2) The breakdown of the turnover pursuant to section 285 number 4 may be omitted insofar as, when assessed exercising reasonable business judgment, the breakdown is suited to be seriously prejudicial to the share capital company; the application of this exemption is to be stated in the notes.
(3) The particulars pursuant to section 285 nos. 11 and 11b may be omitted insofar as it:
1. is immaterial for the presentation of the assets, liabilities, financial position and profit or loss of the share capital company pursuant to section 264 (2), or insofar as it
2. is suited, when assessed exercising reasonable business judgment, to be seriously prejudicial to the share capital company or the other enterprise.
The equity capital and the profit / loss for the year may be omitted if the enterprise to be reported on is not obliged to disclose its annual financial statements and the reporting share capital company is not able to exercise a dominant influence on the enterprise concerned. Sentence 1 number 2 is not to be applied if, on the balance sheet date, the share capital company or one of its subsidiary enterprises (section 290 (1) and (2)) is being publicly traded within the meaning of section 264d. In all other regards, the application of the exemption pursuant to sentence 1 number 2 is to be stated in the notes.
(4) In the case of companies that are not a stock corporation listed on the stock exchange, the information required in section 285 number 9 (a) and (b) regarding the aggregate amount of emoluments of the persons designated therein may be omitted if, on the basis of that information, it is possible to establish the emoluments of an individual member of the bodies listed.
(5) (repealed)