(1) Unless the nature inherent to the consolidated financial statements calls for a deviation or unless the following provisions stipulate otherwise, sections 244 to 256a, 264c, 265, 266, 268 (1) to (7), 270, 271, 272 (1) to (4), 274, 275 and 277 regarding the annual financial statements as well as the provisions applying to the legal form and the line of business of the enterprises included in the consolidated financial statements that have their seat in the territorial scope of this statute, to the extent they apply to large share capital companies, are to be applied accordingly to the consolidated financial statements.
(2) The notes to the consolidated financial statements and the notes to the annual financial statements of the parent enterprise may be combined. In such event, the consolidated financial statements and the annual financial statements of the parent enterprise must be disclosed together. The combined notes must show which information refers to the group and which information refers solely to the parent enterprise.