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Part 16 · Monitoring of Corporate Financial Statements, Publication of Financial Reports  ›  Chapter 1 · Monitoring of corporate financial statements › Section 109a

Exchange of information, exemption from duties of confidentiality

(1) Insofar as
1. the Bundesanstalt,
2. the auditor oversight body at the Federal Office for Economic Affairs and Export Control,
3. the Federal Ministry of Finance,
4. the Federal Ministry of Justice and Consumer Protection, or
5. the Federal Ministry for Economic Affairs and Energy, become aware, in the course of performing their statutory tasks, of information, facts or assessments relating to examinations carried out by the Bundesanstalt or to the financial reporting of undertakings to be examined under section 106, the authorities and bodies named may exchange this information among themselves and, to the extent necessary for this, may also disclose personal data among themselves. The receiving authority or body may store and use personal data transmitted to it under the first sentence, insofar as this is necessary to perform its statutory tasks.
(2) In the course of an exchange of information under subsection (1), the bodies exchanging information are not subject to statutory duties of confidentiality or secrecy as between themselves.

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