Examination of corporate financial statements and reports

The Bundesanstalt has the task of examining, under the provisions of this Part, whether the following statements and reports, in each case including the underlying accounting records, of undertakings for which, as issuers of admitted securities, the Federal Republic of Germany is the home state, comply with the statutory provisions, including the principles of proper accounting, or with the other accounting standards permitted by statute: 1. adopted annual financial statements and the accompanying management reports, disclosed annual financial statements and the accompanying management reports, disclosed single-entity financial statements under section 325(2a) of the Commercial Code and the accompanying management reports, approved consolidated financial statements and the accompanying group management reports, or disclosed consolidated financial statements and the accompanying group management reports, 2. published condensed financial statements and the accompanying interim management reports, and 3. published payment reports or consolidated payment reports.