Annual financial statements and management report of externally managed loan-originating special AIF

For an externally managed domestic loan-originating special AIF that is managed by an AIF capital management company satisfying the requirements of section 2(4), second sentence, and to which 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 apply to the annual financial statements, and the provisions of section 289 of the Commercial Code apply to the management report, save as otherwise follows from 1. the correspondingly applicable section 120(2) to (8) in the case of special AIF in the legal form of a legal person, or 2. the correspondingly applicable section 135(3) to (11) in the case of special AIF 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.