(1) Share capital companies within the meaning of section 341q are to draw up, on an annual basis, a report on payments to governmental bodies.
(2) Where the share capital company is included in the consolidated report on payments to governmental bodies drawn up by said share capital company or by some other enterprise having its seat in a Member State of the European Union or in some other state party to the Agreement creating the European Economic Area, it is not required to draw up any report on payments to governmental bodies. In this case, the share capital company is to identify, in the notes to the annual financial statements, the enterprise into the consolidated report on payments to governmental bodies of which it has been included and where such report is available.
(3) Where the share capital company has drawn up a report in conformity with the laws of a third state, the reporting obligations of which the European Commission has assessed as being equivalent in the procedure stipulated by Article 47 of Directive 2013/34/EU, and has disclosed this report pursuant to section 341w, it is not required to draw up the report on payments to governmental bodies. Section 325a (1) sentence 5 is to be applied accordingly to the disclosure of this report.