(1) Insurance enterprises are to disclose, in German, the annual financial statements and the management report as well as the consolidated financial statements and the consolidated management report and the other documents designated in section 325, insofar as they are to be prepared, in accordance with section 325 subsection (1) sentence 2 and subsections (1a) to (5) as well as sections 327a and 328; section 329 (1), (2) and (4) applies accordingly. An insurance enterprise set out in section 341a (5) sentence 1 is to apply sentence 1 with the proviso that the time limit for disclosure is fifteen months unless the insurance enterprise is publicly traded within the meaning of section 264d and does not issue exclusively the debt instruments covered by section 327a; in such a case, the time limit for disclosure in accordance with sentence 1 read in conjunction with section 325 (4) sentence 1 is four months.
(2) Insofar as subsection (1) sentence 1 refers to section 325 (2a) sentences 3 and 5, the following provisos and provisions apply as a subsidiary source of law:
1. The provisions of Subdivision 1 of Division 2 of Book 3 set out in section 325 (2a) sentence 3 are to be applied also to insurance enterprises that are not being operated in the legal form of a share capital company.
2. Instead of section 285 number 8 (b), the provision of section 51 (5) in conjunction with Template 2 of the Ordinance on Financial Reporting by Insurance Enterprises of 8 November 1994 (Federal Law Gazette I p. 3378), as amended, applies.
3. Section 341a (4) applies insofar as it refers to the provisions of sections 170, 171 and 175 of the Stock Corporation Act concerning standalone financial statements pursuant to section 325 (2a) of this statute.
4. In all other regards, the provisions of Titles 2 to 4 of this Subdivision as well as of the Ordinance on Financial Reporting by Insurance Enterprises do not apply.