(1) Share capital companies within the meaning of section 341q that are parent enterprises (section 290) are to draw up, on an annual basis, a consolidated report on payments to governmental bodies. Parent enterprises qualify as enterprises active in the extractive industries or as pursuing logging operations in primary forests also in those cases in which these pre-requisites are met only by one of their subsidiary enterprises.
(2) A parent enterprise is not under obligation to draw up a consolidated report on payments to governmental bodies if it is concurrently the subsidiary enterprise of some other parent 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.
(3) The consolidated report on payments to governmental bodies is to include the parent enterprise and all subsidiary enterprises, independently of their seat; unless otherwise provided for by the subsections below, the provisions applied to the consolidated financial statements apply accordingly.
(4) Enterprises that do not pursue activities in the extractive industries and that do not pursue logging operations in primary forests are not to be included pursuant to subsection (3). An enterprise is not required to be included in the consolidated report on payments to governmental bodies if
1. it was not included, pursuant to section 296 (1) no. 1 or 3, in the consolidated financial statements,
2. it was not included, pursuant to section 296 (1) no. 2, in the consolidated financial statements and if it is likewise not possible to obtain the information required to draw up the consolidated report on payments to governmental bodies without incurring disproportionately high costs or suffering inappropriate delays.
(5) Sections 341s to 341u are to be applied accordingly to the consolidated report on payments to governmental bodies. The consolidated report on payments to governmental bodies is to provide consolidated information regarding all payments made to governmental bodies by the enterprises included therein in connection with their activities in the extractive industries or in connection with the pursuit of logging operations in primary forests. The parent enterprise is not required to break down the payments by the raw materials to which they relate.