[eu]cite

Browse Glossary German Law

Home› Commercial & Company Law› PublG (EN)

PublG (EN) 🇩🇪

PublG-EN · 24 sections

Part 1
Accounts of undertakings▸

Section 2Commencement and duration of the obligation to prepare accounts Section 3Scope of application Section 4Legal representatives, supervisory board, adoption, court Section 5Preparation of annual financial statements and management report Section 6Examination by the auditor Section 7Examination by the supervisory board Section 8Adoption of the annual financial statements Section 9Disclosure of the annual financial statements and management report; examination by the body maintaining the company register Section 10Nullity of the annual financial statements

Part 2
Accounts of groups▸

Section 11Parent undertakings obliged to prepare accounts Section 12Commencement and duration of the obligation to prepare consolidated accounts Section 13Preparation of consolidated financial statements and group management report Section 14Examination of the consolidated financial statements Section 15Disclosure of the consolidated financial statements Section 16Section 16

Part 3
Criminal, regulatory-fine and final provisions▸

Section 17Incorrect presentation Section 18Breach of the duty to report Section 19Breach of the duty of confidentiality Section 19aBreach of duties in statutory audits Section 20Provisions on regulatory fines Section 21Imposition of an administrative fine Section 21aNotifications to the Auditor Oversight Body Section 22Initial application of amended provisions Section 23Entry into force

Part 2 · Accounts of groups › Section 16

Section 16

(repealed)

← Previous Section 15 Disclosure of the consolidated financial statements Next → Section 17 Incorrect presentation

←→ also move between sections

EU legislation sourced from the Official Journal of the European Union via EUR-Lex; German federal statutes sourced from gesetze-im-internet.de (Bundesministerium der Justiz / Bundesamt für Justiz). eucite is an independent reference index, not an official publication of either — always confirm against the official source for legal purposes.