Section 325 (1) is to be applied to medium-sized share capital companies (section 267 (2)) with the proviso that the members of the representative body
1. are required to transmit to the body maintaining the Business Register the balance sheet only in the form stipulated for small share capital companies pursuant to section 266 (1) sentence 3. However, the following items of section 266 (2) and (3) additionally are to be stated separately on the balance sheet or in the notes:
Under assets:
A I 1 Industrial property rights created by the enterprise itself and similar rights and assets;
A I 2 Goodwill;
A II 1 Real property and equivalent rights as well as buildings, including buildings on third-party real estate;
A II 2 Plant and machinery;
A II 3 Other equipment, factory equipment and furnishings and fixtures;
A II 4 Payments on account and tangible assets in the course of construction;
A III 1 Shares in affiliated enterprises;
A III 2 Loans to affiliated enterprises;
A III 3 Participating interests;
A III 4 Loans to enterprises with which the enterprise is linked by virtue of participating interests;
B II 2 Amounts owed by affiliated enterprises;
B II 3 Amounts owed by enterprises with which the enterprise is linked by virtue of participating interests;
B III 1 Shares in affiliated enterprises.
Under liabilities:
C 1 Debentures,
showing convertible debentures separately;
C 2 Payables owed to credit institutions;
C 6 Payables owed to affiliated enterprises;
C 7 Payables owed to enterprises with which the enterprise is linked by virtue of participating interests;
2. may transmit the notes, omitting the particulars required in section 285 number 2 and number 8 (a), number 12, to the body maintaining the Business Register.