Payment report; authorisation to issue statutory instruments

(1) An undertaking that issues securities as a domestic issuer must, applying sections 341r to 341v of the Commercial Code correspondingly, prepare a payment report or consolidated payment report and make it available to the public no later than six months after the end of the reporting period, where 1. the undertaking or one of its subsidiary undertakings within the meaning of section 341r, no. 1, of the Commercial Code is active in the extractive industry, or engages in logging of primary forests within the meaning of section 341r, no. 2, of the Commercial Code, and 2. section 341q of the Commercial Code does not apply to the undertaking. In the case of an undertaking within the meaning of the first sentence having its seat in another Member State of the European Union or in another state party to the Agreement on the European Economic Area, the national legal provisions of the home state adopted in implementation of Chapter 10 of Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19) take the place of the corresponding application of sections 341s to 341v of the Commercial Code.
(2) In addition, every undertaking within the meaning of subsection (1), first sentence, no. 1, must, no later than six months after the end of the reporting period and before the time at which the payment report or consolidated payment report is first made available to the public, publish a notice stating from what time, and at what internet address, the payment report or consolidated payment report is publicly accessible in addition to its availability in the company register. The undertaking notifies the Bundesanstalt of the notice at the same time as its publication, and transmits it without delay, though not before its publication, to the body responsible for the company register, for entry in the company register. An undertaking within the meaning of the first sentence must, at the same time as making the report available to the public under subsection (1), first sentence, transmit the payment report or consolidated payment report to the body responsible for the company register, for entry in the company register and for forwarding to the central European access point, unless transmission takes place under section 8b(2), no. 4, in conjunction with subsection (3), first sentence, no. 1, of the Commercial Code.
(3) The Bundesanstalt may call on an undertaking to declare whether it is active in the extractive industry, or engages in logging of primary forests, within the meaning of section 341r of the Commercial Code, and may set a reasonable time limit. The call must state reasons. Where the undertaking does not make a declaration within the time limit, it is presumed that the undertaking falls within the scope of subsection (1), first sentence, no. 1. The first and second sentences apply correspondingly where the Bundesanstalt has reason to assume that a subsidiary undertaking of the undertaking is active in the extractive industry or engages in logging of primary forests.
(4) The Federal Ministry of Finance may, in agreement with the Federal Ministry of Justice and Consumer Protection, by statutory instrument not requiring the consent of the Bundesrat, adopt further provisions on 1. the minimum content, nature, language, scope and form of the publication under subsection (2), first sentence, 2. the minimum content, nature, language, scope and form of the notice under subsection (2), second sentence, 3. the language in which the payment report or consolidated payment report is to be drawn up, and the period for which the payment report or consolidated payment report must remain generally accessible in the company register, and the time at which it is to be deleted.