Submission of accounting documents

(1) A small or medium-sized securities institution must draw up the annual financial statements for the past financial year within the first three months of the financial year, and must submit the annual financial statements as drawn up, and subsequently as adopted, and the management report, to the Bundesanstalt and the Deutsche Bundesbank without delay in each case. The annual financial statements must bear the auditor's certificate or a note that the certificate has been refused. The auditor must submit the report on the audit of the annual financial statements (audit report) to the Bundesanstalt and the Deutsche Bundesbank without delay after completing the audit.
(2) Subsection (1) applies correspondingly to separate financial statements under section 325(2a) of the Commercial Code.