(1) The board of management is to electronically transmit to the body maintaining the Business Register, for inclusion in the Business Register, without undue delay after the general assembly resolving on the annual financial statements, but no later than after the twelfth month of the financial year following the balance sheet date has expired, the annual financial statements adopted, the management report, the declarations within the meaning of section 264 (2) sentence 3 and section 289 (1) sentence 5 and the report of the supervisory board, in each case in German. Where section 58 (2) of the Act on Cooperatives or Article 10 paragraph (1) of Regulation (EU) No 537/2014 requires that an audit report be issued, this is to be transmitted together with the annual financial statements; where the audit association has issued an adverse audit report on the annual financial statements, a corresponding entry must be made on the annual financial statements transmitted and the entry must be signed by the audit association. Where the audit of the annual financial statements has not been concluded at the time the documents set out in sentence 1 are transmitted, the audit report or the adverse audit report is to be transmitted without undue delay following the conclusion of the audit. In the case of amendments of the annual financial statements or of the management report following the transmission, the amended version likewise is to be transmitted.
(2) Section 325 (2a), (2b), (4) and (6) as well as sections 326 to 329 are to be applied accordingly.
(3) Sections 335 and 335a apply accordingly, with the proviso that the proceedings for the imposition of coercive fines are pursued against the members of the cooperative’s board of management and that such proceedings are to be pursued solely at the request of the audit association of which the cooperative is a member, or at the request of a member, creditor or employee of the cooperative. The proceedings for the imposition of coercive fines also may be pursued against the cooperative on behalf of which the members of the board of management are to fulfil the duties set out in subsection (1).