(1) Sections 120, 121, 122(2), and section 123 apply correspondingly to the annual financial statements and the management report of an investment stock corporation with fixed capital. For retail investment stock corporations with fixed capital in which the general meeting adopts the annual financial statements, section 123(1) applies correspondingly, with the proviso that the disclosure of the annual financial statements and the management report must take place no later than nine months after the end of the financial year. In this case, the general meeting to adopt the annual financial statements must be convened no later than six months after the end of the financial year.
(2) In addition to the particulars under subsection (1), for a retail investment stock corporation with fixed capital, the following must be stated in the notes to the annual financial statements in respect of a participation under section 261(1), points 2 to 6:
1. the company name, legal form, and seat of the companies within the meaning of section 261(1), points 2 to 6,
2. the respective share capital of these companies,
3. the amount of the participation and the date of its acquisition by the AIF capital management company. The value determined under section 271(3), third sentence, must be applied as the fair value of the participation.
Subdivision 3
General Provisions for Closed-Ended Investment Limited Partnerships