(1) As an exception, the share capital company is not required to report any information on future developments or on matters that are the subject of negotiations in the non-financial statement if
1. the information is suited, when assessed exercising reasonable business judgment by the members of the share capital company’s representative body, to be seriously prejudicial to the share capital company, and
2. the omission of such information will not prevent a balanced understanding from being gained in keeping with the actual circumstances of the share capital company’s business development, performance and position, as well as of the impacts of its activity.
(2) Where a share capital company takes recourse to the exemption in subsection (1) and where the grounds based on which the information was not reported cease to exist following the publication of the non-financial statement, the information is to be included in the subsequent non-financial statement.