(1) The appellant must state the grounds for the appeal.
(2) The grounds of appeal are to be filed in one written pleading with the Federal Court of Justice, unless they were already included in the notice of appeal. The time limit for the submission of the grounds of appeal is three months. It commences upon service of the judgment, in complete form, at the latest, however, after the expiry of a period of five months following delivery. The presiding judge may extend the time limit upon request if the opposing party consents. Without such consent the time limit may be extended by up to one month if, according to the independent conviction of the presiding judge, the proceedings will not be delayed on account of the extension or if the appellant demonstrates substantial grounds. If it is not possible within this time limit to grant file inspection for an appropriate time to the appellant, the presiding judge may, upon request, extend the period by up to two months after sending the case files.
(3) The grounds of appeal must contain the following:
1. a declaration as to the extent to which the judgment is being contested and its setting aside is being requested (petitions of appeal on points of fact and law);
2. the grounds of appeal, namely:
a) an indication of the circumstances from which the violation of the law results;
b) where the appeal on points of fact and law is based on the fact that the law has been violated in respect of the proceedings, the indication of the facts which result in the defect;
c) an indication of new means of challenge or defence and the facts on the basis of which the new means of challenge or defence are to be admitted in accordance with section 117.
(4) Section 110 (5) applies accordingly to the grounds of appeal.