Half-yearly and liquidation report

(1) Insofar as the retail investment stock corporation with variable capital is obliged to prepare a half-yearly financial report under section 115 of the Securities Trading Act, section 120 applies correspondingly. In this regard, the references in section 120(3) to (6) to section 101 apply only to the extent required for the half-yearly report under section 103. Insofar as an audit or review is carried out by the auditor, section 121(2) and (3) applies correspondingly. Otherwise, half-yearly reporting must take place in accordance with sections 103 and 107.
(2) In the event of the dissolution and liquidation of the retail investment stock corporation with variable capital, sections 120 and 121 apply correspondingly.