Legal representatives, supervisory board, adoption, court

(1) For the purposes of this Act, the legal representatives of an undertaking are 1. in the case of a legal person, the members of the body authorised to represent it, 2. in the case of a commercial partnership, the partner or partners authorised to represent it. Where the undertaking is that of a sole trader, the provisions for the undertaking's legal representatives apply mutatis mutandis to the sole trader or their legal representative.
(2) The provisions of this Act for the supervisory board apply mutatis mutandis to a corresponding supervisory body.
(3) The approval of the annual financial statements by the competent body — or, where the undertaking is that of a sole trader, approval by the owner — is treated as the adoption of the annual financial statements.
(4) For the purposes of this Act, the court is the court of the undertaking's seat (principal establishment).