Disclosure of the consolidated financial statements

(1) The legal representatives of the parent undertaking must disclose, for it, the consolidated financial statements or sub-group financial statements, with the auditor's report or the note of its refusal, and the group management report or sub-group management report, by mutatis mutandis application of section 325(3) to (6) and section 327a of the Commercial Code.
(2) Section 328 of the Commercial Code applies mutatis mutandis to the disclosure, publication and reproduction of the consolidated financial statements, sub-group financial statements, group management report and sub-group management report, and section 329(1), (2) and (4) of the Commercial Code applies mutatis mutandis to the examination duty of the body maintaining the company register.