(1) The provisions of the Fourth Subdivision of the Second Division of Book Three of the Commercial Code apply to the disclosure of the annual financial statements and the management report of an investment stock corporation with variable capital, with the proviso that 1. the period for disclosure under section 325(1a), first sentence, of the Commercial Code is four months for a UCITS investment stock corporation and six months for an AIF retail investment stock corporation with variable capital, and 2. the size-related relief from disclosure under sections 326 and 327 of the Commercial Code may not be availed of by an investment stock corporation named in point 1. The administrative fine provisions of sections 335 to 335b of the Commercial Code apply correspondingly to breaches of duty by members of the representative body of the investment stock corporation with variable capital.
(2) The half-yearly report is disclosed in accordance with section 115 of the Securities Trading Act. The half-yearly report must be published in the Federal Gazette without delay.
(3) The annual financial statements and the management report under subsection (1), and the half-yearly report under subsection (2), must be accessible to the public at the locations stated in the sales prospectus and in the key investor information.
(4) The annual financial statements and the management report must be provided to an investor of the investment stock corporation with variable capital on request.
(5) The retail investment stock corporation with variable capital must transmit the half-yearly report to the Federal Institute without delay after its preparation.
Subdivision 4
General Provisions for Open-Ended Investment Limited Partnerships