Disclosure of the annual financial statements and management report; examination by the body maintaining the company register

(1) The legal representatives of the undertaking must disclose, for it, the annual financial statements and the other documents specified in section 325(1) of the Commercial Code, insofar as they must be prepared, by mutatis mutandis application of section 325(1) to (2b) and (4) to (6) and of sections 327a and 328 of the Commercial Code. Section 329(1), (2) and (4) of the Commercial Code applies mutatis mutandis.
(2) Commercial partnerships and sole traders need not disclose the profit and loss account and the resolution on the appropriation of the result if they include, in an annex to the balance sheet, the information required under section 5(5) sentence 3.
(3) In the balance sheet of commercial partnerships, the partners' capital contributions, reserves, a profit carried forward, and a profit — after deduction of loss shares of partners not covered by capital contributions, a loss carried forward, and a loss — may be shown, on disclosure, as a single item "equity capital".