(1) Small share capital companies (section 267 (1)) are not required to:
1. provide the information required in section 264c (2) sentence 9, section 265 (4) sentence 2, section 284 (2) no. 3 and subsection (3), section 285 nos. 2, 3, 4, 8, 9 (a) and (b), 10 to 12, 14, 15, 15a, 17 to 19, 21, 22, 24, 26 to 30a, 32 to 34;
2. break down into groups the information required in section 285 number 7;
3. state, in providing the information required in section 285 number 14a, the location at which the consolidated financial statements drawn up by the parent enterprise are available.
(2) Medium-sized share capital companies (section 267 (2)) are not required to provide the information required in section 285 nos. 4, 29 and 32. Where they do not provide the information required in section 285 number 17, they are obliged to transmit it to the Chamber of Public Accountants upon the latter’s written demand. They are required to provide the information required in section 285 number 21 only in those cases in which the transactions were concluded directly or indirectly with a shareholder, with an enterprise in which the company itself holds a participating interest or with members of the managerial, supervisory or administrative body.