(1) Section 325 (1) is to be applied to small share capital companies (section 267 (1)), with the proviso that the members of the representative body are to transmit no more than the balance sheet and the notes. The notes are not required to include the information concerning the profit and loss account.
(2) Section 325 (1) is to be applied to micro share capital companies (section 267a) subject to the proviso that the members of the representative body are to transmit no more than the balance sheet and, in so doing, may demand that this be entered in the Business Register by way of permanent lodgment. Micro share capital companies may exercise the right provided for in sentence 1 only if they notify the body maintaining the Business Register that, as per the relevant balance sheet dates stipulated by section 267 (4), they fulfil two of the three criteria specified in section 267a (1).