Annual financial statements and management report of AIF capital management companies subject to registration

For a capital management company that, on the one hand, satisfies the requirements of section 2(4), second sentence, or is registered under Article 14 of Regulation (EU) No 345/2013 or under Article 15 of Regulation (EU) No 346/2013, and to which, on the other hand, section 44(1), point 7, second to fifth sentence, does not apply, the provisions of the First Subdivision of the Second Division of Book Three of the Commercial Code must be complied with for the annual financial statements, and the provisions of section 289 of the Commercial Code for the management report, save as otherwise follows from
1. the correspondingly applicable section 120(2) to (8) in the case of internal capital management companies that are loan-originating AIF and are operated in the legal form of a legal person, or
2. the correspondingly applicable section 135(3) to (11) in the case of internal capital management companies that are loan-originating AIF and are operated in the legal form of a commercial partnership. Section 264(1), fourth sentence, first half-sentence, (3) and (4), section 264b, and sections 289b to 289e and 289g of the Commercial Code do not apply.