(1) The notes also are to provide information about the number of members who have joined or exited the cooperative in the course of the financial year along with the number of members belonging to the cooperative at the close of the financial year. Furthermore, the aggregate amount by which the cooperative shares as well as the liability amounts of the members have increased or decreased in that year are to be stated, as is the amount of the liability amounts for which all members together are to make payments at the end of the year.
(2) Furthermore, the notes are to state:
1. the name and address of the audit association to which the cooperative belongs;
2. all members of the board of management and of the supervisory board, even if they have exited the cooperative in the course of the financial year or at a later time, by their family name and at least one full first name; where a chairperson of the supervisory board has been appointed, they will be designated as such.
(3) Instead of the particulars stipulated by section 285 number 9 regarding the emoluments, advances and loans granted to members of bodies, solely those receivables are to be stated to which the cooperative is entitled from members of the board of management or supervisory board. The amounts of these receivables may be aggregated into a single sum for each representative body.
(4) Micro cooperatives are not required to supplement the annual financial statements by notes if they provide, at the foot of the balance sheet,
1. the particulars specified in sections 251 and 268 (7) and
2. the particulars specified in subsections (1), (2) nos. 1 and (3).