Shortening of the commercial-law disclosure period

(1) Where the issuer of the asset investments is obliged, under the provisions of the Commercial Code, to disclose the annual financial statements, the expiry of the sixth month is substituted for the expiry of the twelfth month of the financial year following the balance sheet date within the meaning of section 325(1a) of the Commercial Code.
(2) Sections 326 and 327 of the Commercial Code do not apply.