(1) In disclosing the annual financial statements, of the standalone financial statements pursuant to section 325 (2a), of the consolidated financial statements, of the management report or consolidated management report, or of the declarations within the meaning of section 264 (2) sentence 3, section 289 (1) sentence 5, section 297 (2) sentence 4 or section 315 (1) sentence 5, said financial statements, management reports and declarations are to be reproduced such that they correspond to the provisions governing their drawing-up, unless the eased requirements pursuant to sections 326 and 327 are applied or unless a statutory instrument issued by the Federal Ministry of Justice pursuant to subsection (4) enables deviations herefrom. In this context, they are to be complete and accurate. Sentences 1 and 2 apply also to the partial disclosure as well as to the publication or reproduction in some other form based on the articles of association or on the statutes. A share capital company that issues securities (section 2 (1) of the Securities Trading Act as a domestic issuer (section 2 (14) of the Securities Trading Act) and that is not a share capital company within the meaning of section 327a is to disclose:
1. the documents designated in subsection (1) sentence 1 in the single electronic reporting format stipulated by Article 3 of the Commission Delegated Regulation (EU) 2019/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format (OJ L 143 of 29 May 2019, p. 1; L 145 of 4 June 2019, p. 85), as amended;
2. the consolidated financial statements with markups as provided for by Articles 4 and 6 of the Commission Delegated Regulation (EU) 2019/815.
(1a) The date of the adoption or approval of the financial statements designated in subsection (1) sentence 1 is to be stated. Where the financial statements were audited by a statutory auditor based on statutory requirements, the full and complete text of the audit report or of the adverse audit report is to be reproduced in each case; where the annual financial statements are disclosed only in part due to eased requirements applying, and where the audit report refers to the complete annual financial statements, a corresponding indication is to be included. In disclosing annual financial statements, standalone financial statements pursuant to section 325 (2a) or consolidated financial statements, it is to be indicated, if applicable, that the disclosure is not being made concurrently with all of the other documents to be disclosed pursuant to section 325.
(2) Where financial statements are not rendered in the form or the format stipulated by subsection (1) in publications and reproductions that are not required by law, the articles of association or the statutes, this is to be indicated in each case by a heading stating that the publication is not one corresponding to the form or format required under law. An audit report may not be attached if the financial statements are not reproduced in the form stipulated by subsection (1). However, where an audit has been performed by a statutory auditor based on statutory requirements, it is to be stated at which summary assessments of the audit result set out in section 322 (2) sentence 1 the statutory auditor has arrived with regard to the financial statements drawn up in the form required by law, and whether the audit report includes an indication pursuant to section 322 (3) sentence 2. Furthermore, it is to be stated whether the documents have been transmitted to the body maintaining the Business Register.
(3) Subsection (1) sentences 1 to 3 are to be applied accordingly to the proposal for the appropriation of the profit / treatment of loss and the resolution adopted concerning such appropriation. Where the documents designated in sentence 1 or the management report or consolidated management report are not disclosed concurrently with the annual financial statements or the consolidated financial statements, it is to be stated in each case at their subsequent disclosure to which financial statements they refer and where such financial statements have been disclosed; this also applies to the subsequent disclosure of the audit report or of the adverse audit report.
(4) The statutory instrument pursuant to section 330 (1) sentences 1, 4 and 5 may permit the body maintaining the Business Register to deviate from the form of accounts stipulated by section 266 (1) sentence 1.
(5) Subsection (1) sentences 1 to 3 and subsection (1a) sentence 1 apply accordingly to the lodgment of the balance sheet by a micro share capital company (section 326 (2)).