Preparation and disclosure of annual reports

(1) An issuer of asset investments that is not obliged to disclose annual financial statements under the provisions of the Commercial Code must prepare an annual report as at the end of each financial year and transmit it electronically, at the latest six months after the end of the financial year, to the body maintaining the Company Register for entry in the Company Register, and make it available to investors on request.
(2) The annual report consists at least of
1. the annual financial statements drawn up under section 24 and audited by a statutory auditor,
2. the management report drawn up under section 24 and audited by a statutory auditor,
3. a declaration by the legal representatives of the issuer of the asset investments corresponding to the requirements of section 264(2), third sentence, or section 289(1), fifth sentence, of the Commercial Code, and
4. the confirmations of the statutory auditor under section 25.
(3) Section 325(1b), (2a), (2b), (5) and (6), and section 328(1), first to third sentences, (1a) to (4), and section 329(1), (2) and (4) of the Commercial Code apply accordingly.
(4) (repealed)