International cooperation

(1) The Bundesanstalt is responsible for cooperation with the foreign bodies competent for investigating possible breaches of accounting provisions by undertakings whose securities are admitted to trading on a regulated market. It may transmit information to those bodies for the performance of this task in accordance with section 18(2), first and second sentences, including in conjunction with subsection (10). Section 107(5) and (6) applies correspondingly, with the proviso that the powers regulated there extend to all undertakings covered by the cooperation under the first sentence, and to all undertakings included in the consolidated financial statements of such an undertaking.
(2) The Bundesanstalt may cooperate with the competent bodies of Member States of the European Union or of states party to the Agreement on the European Economic Area, in order to ensure the uniform, cross-border enforcement of international accounting provisions. For this purpose it may also make available to those bodies the wording of decisions it has taken in individual cases. The wording of the decisions may also be made available to the competent bodies for publication. The wording of the decisions may be made available only in anonymised form.
(3) (repealed)