(1) In the case of domestic branch offices of share capital companies having their seat in some other state, the persons set out in section 13e (2) sentence 5 number 3 regarding whom an application for registration in the Commercial Register has been filed or, if no such persons exist, the members of the company’s representative body are to disclose, on the company’s behalf, the financial reporting documents of the main office, which have been drawn up, audited and disclosed pursuant to the laws governing the main office, such disclosure being made pursuant to sections 325, 327a and 328; section 329 is to be applied. Where several domestic branch offices of one and the same company exist, the financial reporting documents of the main office need to be disclosed only by the persons obligated in accordance with sentence 1 of one of these branch offices. In this case, the duty to make disclosures incumbent on the other branch offices will be limited to providing the name of the branch, the register and the number under which that branch office is entered in the register for which the disclosure in accordance with sentence 2 has been effected. The documents are to be transmitted in German. Insofar as German is not the official language at the seat of the main office, the documents of the main office also may be transmitted
1. in English, or
2. as a copy authenticated by the register competent for the main office, or,
3. where no institution exists that is comparable to a register or where that institution is not competent to authenticate documents, as a copy certified by an auditor, together with the declaration that either no institution comparable to a register exists or that the institution is not competent to authenticate documents;
a certified translation into German of the authentication by the register is to be transmitted.
(2) This provision does not apply to branch offices established by credit institutions within the meaning of section 340 or by insurance enterprises within the meaning of section 341.
(3) In applying subsection (1), the laws of the other state govern the allocation of a share capital company to the size category “micro share capital company” (section 267a) as well as the application of eased requirements for financial reporting. Where, according to the laws governing it, a micro share capital company may fulfil its duty to make disclosures by lodging the balance sheet with a commercial register, it likewise may effect the disclosure pursuant to subsection (1) by lodging the documents. Section 326 (2) applies accordingly.
(4) The body maintaining the Business Register will demand that the share capital company disclose, without undue delay, the change to the financial reporting documents in accordance with subsection (1) if, at the time data are received in accordance with section 9b (4) sentence 2, the change has not yet been disclosed.