Power to issue statutory instruments

The Federal Ministry of Finance is empowered, in agreement with the Federal Ministry of Justice and Consumer Protection, to issue, by statutory instrument not requiring the consent of the Bundesrat, further provisions on the subject matter of the audit under section 102, fifth sentence, and on further content, scope, and presentation of the reports under sections 101, 103, 104, and 105, and on the content of the audit reports for collective investment funds, and on the manner of submission of the aforementioned reports to the Federal Institute, insofar as this is necessary for the performance of the Federal Institute's tasks, in particular in order to obtain uniform documentation for assessing the activity of capital management companies in the management of collective investment funds. The Federal Ministry of Finance may transfer this power by statutory instrument to the Federal Institute.