Section 325 (4) sentence 1 is not to be applied to a share capital company insofar as it issues debt instruments within the meaning of section 2 (1) no. 3 of the Securities Trading Act that are admitted by a stock exchange exclusively to trading on an organised market at a minimum denomination of 100,000 euros, or the corresponding amount in another currency as given on the date of issue.
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Book 3 · Commercial records › Title 10 · Consolidated financial statements in accordance with international accounting standards › Section 327a
Eased requirement for certain publicly traded share capital companies
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