(1) The members of the representative body of a company within the meaning of section 342 (1) no. 1 are to prepare a report on income tax information for said company for the past financial year in accordance with
1. section 342g number 1, section 342h (1) nos. 1 to 3 and subsections (2) to (5), sections 342i, 342j (1) and section 342k (2) as well as
2. section 342k (1) and section 342l
if the turnover shown in the annual financial statements of the company exceeded 750 million euros in each of at least two consecutive financial years.
(2) The members of the representative body of a company within the meaning of section 342 (1) no. 1 are released from the duty stipulated in subsection (1) if the company is a CRR credit institution within the meaning of section 1 (3d) sentence 1 of the Banking Act or a large securities institution within the meaning of section 2 (18) of the Securities Institutions Act and has disclosed, for the period under report, the particulars required in section 26a (1) sentence 2 of the Banking Act.
(3) The duty stipulated in subsection (1) lapses if the turnover shown in the annual financial statements is lower than 750 million euros in each of two consecutive financial years.
(4) Turnover in accordance with subsections (1) and (3) is,
1. in the case of credit institutions within the meaning in section 340 (1), financial services institutions within the meaning of section 340 (4), securities institutions within the meaning of section 340 (4a) or institutions within the meaning of section 1 (3) of the Payment Services Oversight Act: the total amount of those items posted that, according to the provisions of commercial law applicable in each case, correspond to the items set out in Article 27 number 1, 3, 4, 6 and 7 or Article 28 letter (B) nos. 1 to 4 and 7 of Council Directive 86/635/EEC,
2. in the case of insurance enterprises within the meaning of section 341 (1) or of pension funds within the meaning of section 341 (4): the amount of the gross premiums posted as stipulated by the provisions of commercial law respectively applicable,
3. in cases not covered by numbers 1 and 2: the amount of the turnover as defined in section 277 (1).