Transitional provision on the Act for the Further Strengthening of Investor Protection

Sections 45 to 47, 123, and 135, in the version in force from 17 August 2021, apply for the first time to annual financial statements, management reports, and annual reports for the financial year beginning after 31 December 2020. Sections 46 to 48a and sections 123 and 135, in the version in force up to and including 16 August 2021, apply for the last time to annual reports, annual financial statements, and management reports for the financial year beginning before 1 January 2021; section 353(5), first sentence, remains unaffected.