(1) From the time onwards at which the general meeting is convened that is to adopt a resolution in accordance with section 13 (1) regarding the consent to the merger agreement, but no later than from the day that is one month prior to the day of the general meeting, the following documents are to be kept on display for inspection by the stockholders at the company’s business premises:
1. the merger agreement, or its draft;
2. the annual financial statements and the management reports for the last three fiscal years of the legal entities involved in the merger;
3. in the event that the last annual financial statement refers to a fiscal year that elapsed more than six months prior to the conclusion of the merger agreement, or the preparation of its draft, a balance sheet as per a cut-off date that is not earlier than the first day of the third month preceding the conclusion of the merger agreement or the preparation of its draft (interim statement of accounts);
4. the merger reports provided in accordance with section 8;
5. the audit reports provided in accordance with section 60 read in conjunction with section 12.
(2) The interim statement of accounts (subsection (1) no. 3) is to be drawn up in accordance with the principles applied in preparing the last annual balance sheet of the legal entity. No physical inventory need be taken. The valuation procedures used in the last annual balance sheet may be applied. However, depreciations, value adjustments, and reserves as given up until the cut-off date of the interim statement of accounts are to be taken into account, as well as any changes to the actual value of the assets that cannot be ascertained from the books but may have occurred by said cut-off date. Section 8 (3) sentences 1 and 2 is to be applied accordingly. An interim statement of accounts need not be drawn up either if the company has published a mid-year interim financial report pursuant to section 115 of the Securities Trading Act (WpHG) since the last annual financial statement. For the purposes of preparing for the general meeting, the mid-year interim financial report takes the stead of the interim statement of accounts.
(3) Upon a corresponding demand being made, copies of the documents designated in subsection (1) are to be provided to each stockholder without undue delay and at no charge. Subject to the stockholder’s consent, the documents may be transmitted to the stockholder by means of electronic communication.
(4) The obligations pursuant to subsections (1) and (3) will lapse if the documents designated in subsection (1) are accessible, for the same period of time, on the company website.