Introduction Act To The Commercial Code

Original Language Title: Einführungsgesetz zum Handelsgesetzbuch

Read the untranslated law here: http://www.gesetze-im-internet.de/hgbeg/BJNR004370897.html

Introduction Act to the commercial code HGBEG Ausfertigung date: 10.05.1897 full quotation: "introduction Act to the commercial code where in the Federal Law Gazette Part III, outline number 4101-1, adjusted version published recently by article 2 of the Act of July 28, 2015 (BGBl. I S. 1400) is has been modified" status: last amended by article 2 G v. 28.7.2015 I 1400 for details on the stand number you see in the menu see remarks footnote (+++ text detection from validity) : 6.4.1973 +++) (+++ requirements due to EinigVtr cf. HGBEG annex EV, no longer to apply +++) (+++ official note of the standard authority on EC law: implementation of EGRL 58/2003 (CELEX Nr: 303 L 0058) cf. V v. 10.11.2006 I 2553 +++) heading: name idF d. art. 2 No. 1 G v. 4.12.2004 I 3166 mWv 10.12.2004 first section introduction of commercial art 1 (1) the commercial code at the same time the civil code into force.
(2) the sixth section of the first book of the commercial code in force with the exception of section 65 on January 1, 1898.
(3) type 2 (1) in commercial matters the provisions of the civil code be only to the extent applied, as in the commercial code or this Act is another.
(2) (dropped out) type 3 - art 4 (1) which are associated effects, if one spouse is a businessman and his principal place of business is not in the district is one of the habitual residence of only one of the spouses of competent registration Court under civil law with an entry in the register of matrimonial property regimes in respect of legal relationships relating to the operation of the business only a, if the enlistment in the matrimonial register of the Court with jurisdiction for the place of establishment of the commercial. At several branches, the entry in the register of the place of the main establishment is sufficient.
(2) is moved the branch, so the provisions of § 1559 of the Civil Code shall apply.

Type 5 on mining companies, which have not the rights of a legal person under the provisions of State laws, § 1 of the commercial code shall not apply.

Type 6 (1) is a bill of lading in a Contracting State of the international agreement of 25 August 1924 for the unification of certain rules relating to bills of lading (RGBl. 1939 II p. 1049) issued (Hague Rules), so the §§ 480, 483, 485, and 488, the paragraphs 513 to 525 in conjunction with the articles 498, 499, 501, 504, 505, 507, 510 and 512 and § 605 are number 1 in conjunction with § 607, paragraph 1 and 2 and article 609, paragraph 1 of the commercial code without regard to international private law applicable law and subject to the proviso to apply that, 1 by way of derogation by § 501 of the commercial code, the forwarder is not responsible fault his people and the ship's crew, if the damage is caused by a behavior at the leadership or any other operation of the vessel or by fire or explosion on board the vessel and the not predominantly; measures in the interest of the cargo
2. by way of derogation from § 504 of the commercial code, the compensation payable to the sections 502 and 503 of the commercial code due to loss or damage to an amount of 666,67 units of account for the units or the unit is limited;
3. by way of derogation from article 525 of the commercial code, the obligations of the Verfrachters from this article to applicable regulations by legal business can not upfront excluded or limited;
4. by way of derogation by article 609 of the commercial code, the Statute of limitations not can be facilitated by claims for damages due to loss or damage of goods.
The right of the parties to make a choice, remains unaffected.
(2) a bill of lading in Germany is exhibited, as paragraph 1 is set 1 only apply, if the Bill of lading relating to the transportation of goods from or to a port in another Contracting State to the Hague rules.
(3) as a Contracting State of the Hague rules, not a State is to be regarded, who is also a Contracting State of a protocol to the Hague rules.

Following provisions of the commercial code are also to apply if the ship not to acquire is operated by maritime art 7 (1): 480 1 § concerning the liability of the shipowner for a member of the ship's crew and a pilot working on board, 2. sections 570-573 and 606 number 2, this in conjunction with § 607, paragraph 6 and section 608, over liability in the event of collision of ships , 3. the paragraphs 574 to 587 and 606 number 3, in conjunction with section 607, paragraph 7, as well as the sections 608 and 610, on salvage, 4th the §§ 611 to 617 on the limitation of liability.
(2) the provisions of §§ 611 to 617 of the commercial code are also on claims not based on the provisions of the commercial code, as well as on other private law claims to apply.
(3) the liability for maritime claims from incidents up to the entry into force of the Protocol of 1996 to amend the Convention on limitation of liability for maritime claims, 1976 (BGBl. 2000 II p. 790) or until the entry into force of a later amendment of the Convention for the Federal Republic of Germany may be limited according to the provisions applicable up to the time of the incident.

Type 8 (1) the paragraphs 574-580, 582-584, 587 and 606 number 3, are these in conjunction with § 607, paragraph 7, as well as the sections 608 and 610 of the commercial code, as far as from set 3 and (3) otherwise, without regard to the law applicable to an international private law. However, the distribution of reward and the special compensation between the provider and its staff determines when the salvage of a vessel is carried out according to the law of the State whose Flagge leads the ship, otherwise by the law, is subject to the contract between the provider and its staff. The right of the parties to make a choice, remains unaffected; However, the legal relationship subject to foreign law, article 575, paragraph 1 and section 584, subsection 2 of the commercial code shall nevertheless apply.
(2) that apply in paragraph 1 set 1 regulations stated, the claim of the Bergers on interest subject to German law.
(3) in the case of rescue measures by an authority the law of the State is decisive for the obligations between the parties, where the Agency is located.

Type 9 to 14 - Type 15 (1) the private law rules of State laws untouched in so far as it determined in this law or is referenced as in the commercial code on the laws of the land.
(2) as far as the laws of the land remain unaffected, new landesgesetzliche rules can be adopted.

Art 16 - art 17 - art 18 without prejudice the provisions relating to the agreement between the Brewers and the host for the supply of beer, insofar as they regulate the obligations resulting from the agreement in case that special arrangements be made.

Art 19 to 21 (dropped out) art 22 (1) which can registered companies at the time of entry into force of the commercial code in the commercial register will be continued, as far as they were allowed to operate according to the existing regulations.
(2) second phase of transitional provisions of the accounting directives law art 23 (1) by the entry into force of articles 1 to 10 of the accounting directives law of 19 December 1985 (Federal Law Gazette I p. 2355) applicable version of the provisions on the annual accounts and the management report as well as the obligation to disclose this and the associated documentation is to apply first to the fiscal year beginning after December 31, 1986. The new rules can be applied on an earlier fiscal year, but only as a whole.
(2) which is by the entry into force of articles 1 to 10 of the accounting directives law applicable version of the provisions on the consolidated financial statements and the group management report as well as the obligation to disclose this and the accompanying documents to apply for the first time to fiscal year beginning after December 31, 1989. The new rules can be applied on an earlier fiscal year, but only as a whole. Parent company, who already are required upon entry into force of the accounting directives law to the consolidated accounting need earlier application of the new rules abroad not to incorporate subsidiaries headquartered and not applying uniform valuation methods in the sense of § 308, as well as the sections 311, 312 of the commercial code of associated companies.
(3) the version of the legislation the obligation to audit the annual financial statements and the management report by the entry into force of articles 1 to 10 of the accounting directives law in force is on companies that its financial statements not on the basis of bundesgesetzlicher regulations must check upon entry into force of the accounting directives law, to apply for the first time for the financial year beginning after December 31, 1986. The version of the legislation the obligation to audit the consolidated financial statements and the group management report by the entry into force of articles 1 to 10 of the accounting directives law in force is on companies that are required upon entry into force of the accounting directives law not to follow the group to apply for the first time for the financial year beginning after December 31, 1989. The auditor's report is to article 322, paragraph 1 of the commercial code for the first time on the annual financial statements, consolidated financial statements and consolidated financial statements of part of and management reports to apply group management report and consolidated management report of part of, which are set up according to the regulations coming into force on January 1, 1986.
(4) No. 8 of the commercial code § 319 ABS. 2 is to apply the sixth starting after the entry into force of the accounting directives law fiscal year for the first time.
(5) which are new rules according to the paragraphs 1 to 3, on a previous fiscal year does not apply and they are not voluntarily applied which is for the fiscal year applicable 31 December 1985 version of the amended or repealed regulations apply. Sentence 1 applies on societies with limited liability with regard to the application of the law on the accounting for certain companies and groups according to.

Type 24 (1) goods of the fixed assets in the financial statements for 31 December 1986-terminated or ongoing business year with a lower value set, as he moved to article 240, par. 3 and 4, sections 252, 253 para 1, 2 and 4, § 254, 255, 279 and 280 para 1 and 2 of the commercial code is allowed, so should the lower value approach be maintained. § 253 para 2 of the commercial code is to apply in this case with the proviso that the lower value approach to depreciation according to the estimated remaining useful life is to diminish.
(2) 253 para assets of current assets in the financial statements for the fiscal year ending on December 31, 1986, or running with a lower value were recognised as he to sections 252, 1, 3 and 4, § 254, 255 para 1 sentence 1, paragraph 2, § 280 para 1 and 2 of the commercial code is allowed para 1 and 2, §§ 256, 279, so may the lower value approach be maintained in so far , as 1 it from the reasons of § 253 para 3, § subsection 2 of the commercial code has been set to § 254, 279 para 2, § 280 or 2. is there a lower valuation in the sense of § 253 para 4 of the commercial code.
(3) the acquisition or production cost of an asset of in fixed assets without disproportionate costs or delays are at the first application of 268 para 2 of the commercial code on the representation of the movements of in fixed assets, so the carrying amounts of these assets from the financial statements of the previous fiscal year as the original purchase price or production cost may be taken over and continued. Sentence 1 may be applied as appropriate on the representation of the item "Expenses for the start-up and expansion of the business". Corporations need to specify the application of sentences 1 and 2 in the annex.

Art 25 (1) on the audit of the annual financial statements 1 of joint-stock companies, limited liability companies and societies, where no personally liable partner is a natural person, if the majority of the shares and the majority of the voting rights in these societies available to cooperatives or auditing associations admitted to the examination of cooperatives, or 2 by companies which were recognized on December 31, 1989 as non-profit housing corporations or as bodies of State housing policy and are not registered cooperatives that is article 319 para. 1 of the commercial code shall apply that these companies or enterprises also from the examination Association check must allow you as a member belong to, provided that more than half of the Executive members of the Management Board of this examination Association are chartered accountants and the audit law was awarded the examination Association before May 29, 2009. The examination Association has only two Board members, one must be chartered accountant of them. § 319 ABS. 2 and 3 as well as Article 319a section 1 of the commercial code are the legal representatives of the auditing Association and all persons employed by the examination Association, that can affect the outcome of the examination, apply mutatis mutandis. Article 319, paragraph 3, sentence 1 is no. 2 members of the Board of supervisors of the examination Association not to apply, if it is ensured that the Auditor can independently perform the test of the directives by the Board of supervisors.
(2) in the case of the audit of the annual accounts of the companies referred to in paragraph 1 or companies through a testing Association, the statutory auditor must be signed only by chartered accountants. Chartered Accountants active in the examination Association have the audit work independently, conscientiously to perform discrete and independently. You have to behave impartially in particular when the cost of audit reports. Instructions may not be granted them with regard to their audit work by persons who are not accountants. The number of Chartered Accountants active in the Association of must be so designed that Chartered Accountants signed the auditor responsible can perform the examination.
(3) a company recognized on December 31, 1989 as non-profit housing company or as an organ of the State housing policy as a stock corporation, limited partnership shares or as a limited liability company to prepare consolidated financial statements and a group management report after the second subsection of the second section of the third of book of the commercial code is required, is the examination Association, the company belongs to, also auditor of the consolidated financial statements.

Type 26 can be according to section 319 para 1 sentence 1 of the commercial code (1) auditor a person ordered according to § 131f para 2 of the order of Chartered Accountants. Auditors may be also a section 319 subsection 1 sentence 2 of the commercial code according to § 131 of para 2 person ordered the order of Chartered Accountants. For performing the audit of annual accounts and annual reports, these persons have the rights and duties of Auditors.
(2) for the application of article 319, paragraph 2 and 3 of the commercial code as amended by the accounting directives law remains a membership in the Supervisory Board of the examined company out of consideration, if it ends no later than at the end of the first general meeting of the shareholders or members of society to be tested, which will take place after the entry into force of the accounting directives law.

Art 27 (1) a parent has a subsidiary before the first application of § 301 of the commercial code in its consolidated financial statements on the basis of statutory obligation or voluntarily included by a method corresponding to the generally accepted accounting principles, it need not apply this provision to this subsidiary. On a remaining balance from the previous consolidation section 309 of the commercial code shall apply if the parent writes to the difference in corresponding application of § 301 paragraph 1 sentence 3 of the commercial code the assets adopted in the consolidated and liabilities of the subsidiary or charged with these.
(2) a parent undertaking is obliged to apply a subsidiary-already in its consolidated financial statements related with § 301 of the commercial code or it will voluntarily apply this provision, the time of the initial application of this provision can be selected as time for allocation.
(3) paragraphs 1 and 2 are equivalent to the treatment of investments in associated companies according to §§ 311 312 of the commercial code to be applied.
(4) § 303, results from the first-time application of the section so the amount of the difference in earnings can be an increase or reduction of earnings, 304, 306 or 308 of the commercial code set or open; charged with these This amount is not part of the annual result.

Type 28 (1) for a current pension or an entitlement to a pension on the basis of a direct commitment a provision after section 249 para 1 sentence 1 of the commercial code does not need to be formed when the pensionable has acquired its legal claim before January 1, 1987 or a legal right acquired before that time increases after December 31, 1986. For an indirect obligation under a commitment for a current pension or an entitlement on a pension, as well as for a similar direct or indirect commitment, a provision in any case needs to be made.
(2) when applying paragraph 1, corporations must specify the provisions for current pensions, entitlements to pensions and similar obligations in the annex and in the notes in an amount not recognised on the balance sheet.
Third section transitional provision of the law on the implementation of the EC directive on the coordination of the right of representatives of 23 October 1989 (Federal Law Gazette I p. 1910) art 29 on sales representatives contractual relationships, which are well founded and still exist to this day, before January 1, 1990 the § § 86, 86a, 87, 87a, are applying 89, amended 89 b, 90a, and 92 c of the commercial code in on December 31, 1989 until the end of 1993.

Type 29a is out § 90a 2 and 3 of the commercial code as amended as of 1 July 1998 on claims to apply reasonable sales representatives contractual relations before 1 July 1998, which is still not legally been decided.
Fourth section transitional provisions regarding the bank accounts directive type 30 (1) of the entry into force of articles 1 to 10 of the bank accounts directive Act of 30 November 1990 (BGBl. I S. 2570) applicable version of the rules about the financial statements, the management report and their testing and the obligation to disclose this and the accompanying documents is to apply after 31 December 1992 fiscal year for the first time.
(2) which is by the entry into force of articles 1 to 10 of the bank accounts directive law applicable version of the provisions on the consolidated financial statements, the management report and their testing and the obligation to disclose this and the accompanying documents to apply for the first time to fiscal year beginning after December 31, 1992; This applies to credit institutions for the first-time application of article 23 para 2 sentence 1 regulations designated. The new regulations including those on the financial statements can be, applied to the consolidated financial statements of a previous fiscal year but only as a whole; Article 23 (2) sentence 3 is to apply accordingly.
(3) fiscal years which begin before 1 January 1993 are the provisions on the annual financial statements, the management report and their testing, as well as the obligation to disclose this and the accompanying documents in force on January 1, 1986 and the provisions of the regulation on forms for the breakdown of the annual accounts of credit institutions, as amended by the notice of 14 September 1987 (Federal Law Gazette I p. 2169) to apply.
(4) on fiscal years beginning before 1 January 1993, the provisions on the consolidated financial statements, the management report and their testing and the obligation to disclose this and related documentation in the are amended to apply unless the new rules are not voluntarily applied on 31 December 1985. According to article 23 paragraph 2 the regulations in force on 1 January 1986 voluntarily applied, set is 1 subject to the proviso that those provisions are to apply. Rules on the financial statements are on the consolidated financial statements to apply is to apply paragraph 3 in accordance with.

Type 31 (1) goods such as fixed assets used treated assets in the financial statements for the fiscal year ending on 31 December 1992 or running with a lower value, as he moved to article 240, par. 3 and 4, sections 252, 253 para 1 and 2, paragraphs 254, 255, 279, 280 para 1 and 2, as well as section 340e of the commercial code is allowed, so the lower value approach must be maintained. § 253 para 2 of the commercial code is to apply in this case with the proviso that the lower value approach to depreciation according to the estimated remaining useful life is to diminish.
(2) treated assets in the financial statements for the fiscal year ending on 31 December 1992 or running with a lower value were not as fixed assets 253 para 1 and 3, recognised, as he moved to sections 252, § 254, 255 par. 1 and 2, §§ 256, 279 para 1 sentence 1, para 2, § 280 para 1 and 2 section with 340f para 1 sentence 1 of the commercial code is allowed , so the lower value approach may as far as are retained as 1 he reasons of § 253 para 3, § 280 para 2 of the commercial code has been placed in section 254, 279 para 2, § or 2 it is a lower value approach in the sense of § with 340f para 1 sentence 1 of the commercial code.
Troubles educated according to section 26a para 1 of the law on Banking can be continued.
(3) the acquisition or manufacturing costs of an asset without disproportionate costs or delays are at the first application of sec. 340a in conjunction with section 268, paragraph 2 of the commercial code on the presentation of the development of the assets is treated as fixed assets, so the carrying amounts of these assets from the financial statements of the previous fiscal year as the original purchase price or production cost may be taken over and continued. Sentence 1 may be applied as appropriate on the representation of the item "Expenses for the start-up and expansion of the business". The application of sentences 1 and 2 is to specify in the annex.
Fifth section of transitional provisions of the insurance accounts directive law 32 (1) that by the entry into force of articles 1 to 5 of the insurance accounts directive Act of 24 June 1994 on applicable version of the rules about the financial statements, the management report, the consolidated financial statements, the group management report and their testing and the obligation to disclose this and the accompanying documents for the first time after 31 December 1994 fiscal year to apply art. In the regulation to be adopted pursuant to article 1 of the insurance accounts directive Act (section 330 para 1 in conjunction with § 3 and 4 of the commercial code), it can be determined that the fair value of land and buildings in the annex for the first time for the financial year beginning after December 31, 1998 and the time value for the in § 341 b para 1 sentence 2, to specify para. 2 of the commercial code mentioned assets for the first time for the financial year beginning after December 31, 1996 is.
(2) fiscal years that begin before January 1, 1995 are the rules about the financial statements, the management report, the consolidated financial statements, the group management report and their testing, as well as the obligation to disclose this and the version applicable to corresponding documents in the on January 1, 1986 and the provisions of the regulation on the accounting of insurance companies by July 11, 1973 (Federal Law Gazette I p. 1209) , as last amended by regulation of 23 December 1986 (BGBl. 1987 I S. 2), to be applied.
(3) branches within the scope of this law of insurance undertakings established in another Member State of the European Community need the rules about the financial statements, the management report and their testing and the obligation to disclose this and the accompanying documents in the version applicable up to the entry into force of articles 1 to 5 of the insurance accounts directive Act of 24 June 1994 on fiscal years ending after December 31, 1993 , no longer apply when you apply the provisions on the duty of disclosure of annual accounts, the management report, the consolidated financial statements, group management report and the related documents in the version applicable from the entry into force of articles 1 to 5 of the insurance accounts directive law of June 24, 1994.
(4) § is 341 b para 2 of the commercial code of of 4 April 2002 on amended for the first time on the annual and consolidated financial statements for the September 30, 2001 or later fiscal year to apply. § 341 b amended para. 2 of the commercial code in the on 3 April 2002 applicable is to apply last time on the annual and consolidated financial statements for the fiscal year ending before September 30, 2001.

Art 33 (1) goods such as fixed assets used treated assets in the financial statements for the fiscal year ending on 31 December 1994 or running with a lower value, as he moved to article 240, par. 3 and 4, sections 252, 253 para 1 and 2, paragraphs 254, 255, 279, 280 para 1 and 2 as well as §§ 341 b to 341d of the commercial code is allowed, so the lower value approach must be maintained. § 253 para 2 of the commercial code is to apply in this case with the proviso that the lower value approach to depreciation according to the estimated remaining useful life is to diminish.
(2) treated assets in the financial statements for the fiscal year ending on 31 December 1994 or running with a lower value were not as fixed assets 253 paragraph 1, 3 and 4, applied, as he moved to sections 252, § 254, 255 ABS. 1 and 2, §§ 256, 279 para 1 sentence 1, paragraph 2, § 280 para 1 and 2 allowed, as well as §§ 341 b until 341d of the commercial code is allowed , so the lower value approach may be maintained in so far as he 280 para 2 of the commercial code has been put in § 254, 279 para 2, § the reasons of § 253 para 3, §.
(3) (lapsed) (4) (lapsed) (5) (lapsed) sixth section transitional provisions to the Act implementing the eleventh company law directive of 22 July 1993 art 34 
(1) in the case of domestic branches of public limited liability companies, limited partnerships on shares and limited companies based abroad, which have been registered before 1 November 1993 in the commercial register, the legal representatives of the company have to login the information required in § 13e para 2 sentence 4 of the commercial code until 1 May 1994 to the registration in the commercial register. The legal representatives have to login also the address and the subject matter of the branch within this period of time, if not already, the registration of the establishment of the branch has included this information.
(2) has a corporation partnership limited by shares or limited company domiciled abroad on 1 November 1993, several domestic branch offices or she built more domestic branch offices in addition to one or more existing domestic branches, § 13e para. 5 of the commercial code shall apply accordingly.
(3) §§ 289, amended applicable 325â and 335 of the commercial code in effect from November 1, 1993 are to apply after 31 December 1992 fiscal year for the first time.
Seventh section transitional provisions to the subsequent liability limitation Act type § 160 of the commercial code from the 26th March 1994 amended will liabilities incurred prior to this date to apply to 35, if 1 eliminated the shareholder or his change in the status of shareholders after March 26, 1994 in the commercial register is registered and 2. liabilities not later than four years after the registration due.
On later maturing liabilities within the meaning of sentence 1, the existing law with the proviso is applicable, that the limitation period is one year.

Type 36 (1) by way of derogation of article 35 set 2 article 35 section 160 subsection 3 sentence 2 of the German Commercial Code also applies to liabilities in terms of, if these have arisen from continuing employment. This applies even if the change in the legal status of the partner has already taken place before March 26, 1994, with the proviso that this change entered is considered with the 26 March 1994 in the commercial register.
(2) the release from liability referred to in paragraph 1 does not apply to claims for wages for the employees in the event of the insolvency of the company is not entitled to insolvency money. As far as it remains at the previously applicable law.

The sections 26 and 28 applied as paragraph 3 of the German commercial code in the as of March 26, 1994 in force are art 37 (1) to apply to liabilities incurred prior to that date, if 1 after March 26, 1994 the new owner or the company will be registered or the announcement of the acquisition takes place, and 2. the liabilities not later than four years after the registration or the by-laws are due.
On later maturing liabilities within the meaning of sentence 1, the existing law with the proviso is applicable, that the limitation period is one year.
(2) by way of derogation from paragraph 1 § 28 ABS. 3 of the commercial code also applies to liabilities within the meaning of paragraph 1 sentence 2, when these have arisen from continuing employment. This is true even if the company already was registered before March 26, 1994 in the commercial, with the proviso that the 26th March 1994 is considered day of registration.
(3) the release from liability referred to in paragraph 2 does not apply to claims for wages for the employees in the event of the insolvency of the company is not entitled to insolvency money. As far as it remains at the previously applicable law.
Eighth section of the commercial law reform act transitional provision has the change of the company of a trader type 38 or a person trading company exclusively the inclusion of the label provided for in article 19, paragraph 1 of the commercial code as amended as of 1 July 1998 on the subject, requires this change not the application for registration in the commercial register.

Art 39 to 41 (dropped out) ninth section transitional provisions for the introduction of the euro art 42 (1) the sections 244, 284 para. 2 No. 2, § 292a, subsection 1, sentence 1, section 313, paragraph 1 No. 2 and § 340 h para 1 sentence 1 and 2 of the commercial code in the from 1 January 1999 are amended to apply for the first time to the fiscal year ending after December 31, 1998. The annual and consolidated financial statements must be, installed in German mark last time for the fiscal year ending in the year 2001. Provided that the financial statements and the consolidated financial statements are prepared in accordance sentence 2 in German mark, also they are no. 2, § 292a, subsection 1, sentence 1, section 313, paragraph 1 No. 2 and § according to § 284 paragraph 2 continues to make 340 h para 1 sentence 1 and 2 information required in German mark. Section 328 (4) of the commercial code is to apply last time to the fiscal year ending on 31 December 1998 at the latest.
(2) the financial statements and the consolidated financial statements in euros are set up, is section 265 para 2 of the commercial code shall apply, that each item to indicate is the amount of the previous year in euro. The conversion has in this respect also for a financial year ending before January 1, 1999, to be irrevocably fixed conversion rate 109 l para 4 sentence 1 of the EC Treaty by the European Council in accordance with article. Sentence 2 shall apply accordingly for the presentation of the development of the individual items of the assets and of the item "Expenses for the start-up and expansion of business operations" in the balance sheet or in the notes to section 268, paragraph 2 of the commercial code.
(3) before changing its subscribed capital to EUR set up the annual and consolidated financial statements in euros, the subscribed capital in the may column in balance sheet still are reported in German mark, provided that the resulting euro amount in the main column is shown. Company set up the annual and consolidated financial statements after switching their subscribed capital on euro in German mark, may the subscribed capital in the preliminary columns in euro to be displayed, if the amount in the main column resulting in German mark is displayed. Instead of the card in the column above the subscribed capital may be specified in the annex.

Type 43 (1) loans, receivables and liabilities, currency units of the, other Member States participating in economic and Monetary Union or the ECU, in the meaning of article 2 of Regulation (EC) No 1103/97 of the Council of 17 June 1997 (OJ EC No. L 162, p. 1) are, to the next on December 31, 1998 following date in the financial statements and in the consolidated financial statements of the Council of the European Union in accordance with article to convert irrevocably fixed conversion rate to 109 l para 4 sentence 1 of the EC Treaty and to apply. Income resulting from the conversion and the corresponding balance sheet, must be adjusted according to the equity on the liabilities side as a separate item under the name of "Special items from the changeover to the euro". The post is to resolve in this respect than loans, assets and liabilities for which it has been formed, withdraw from the assets of the company, no later than at the end of the fifth after December 31, 1998 ending fiscal year.
(2) in the special items referred to in paragraph 1 sentence 2 also yields may be set, resulting from the capitalization of assets due to the irrevocable fixing of exchange rates. Paragraph shall apply accordingly 1 sentence 3.

Type 44 (1) the expenses for the changeover to the euro may as accounting help are enabled, as far as it's self-created intangible assets of the fixed assets. The post is in the balance sheet under the name "Expenses for the changeover to the euro" against assets. The amounts reported as an accounting convenience are to wipe out at least a quarter by depreciation in each following year. In the annual accounts of limited liability companies, the items in the annex is to explain. Such expenses on the balance sheet by corporations that are recognized as gains may be distributed only, if the remaining after the distribution at any time resolvable retained earnings plus a profit carried forward and less of a loss lecture at least correspond to the amount.
(2) paragraph 1 shall apply for the first time to the fiscal year ending after December 31, 1997.

Type 45 (1) applications for registration in the commercial register, only the replacement of the Deutsche Mark-denominated amounts by which by the Council of the European Union in accordance with article 109 l para 4 sentence 1 of the EC Treaty determined amount in euro to the subject have irrevocably fixed conversion rate, need not the form prescribed in § 12 of the commercial code. Corresponding entries are not made known by way of derogation from § 10 of the commercial code.
(2) for the registration of the increase of the Basic - or capital from company funds or the reduction of the capital to the next higher or next lower amount with the nominal of shares to full euro or the nominal of shares on a divisible by ten amount in euro can be made to the register is half of the value deriving from article 105, paragraph 1 number 3 or 4 of the Court and notary costs act as a basis to create business value.
Tenth section
Transitional provisions to the Act for the control and transparency in the corporate art 46 (1) the §§ 285, 289, 297, 315, 317, 321, 322, 340a and 341 k of the commercial code as amended by the Act to control and transparency in the business sector are to apply at the latest on the fiscal year beginning after December 31, 1998. § 323 of the commercial code as amended by the Act referred to in sentence 1 shall apply for the first time on the audit of the financial statements for the fiscal year beginning after December 31, 1998.
(2) § 319 of the commercial code in the version of paragraph 1 sentence of 1 of the Act is to apply after December 31, 2001 financial year for the first time.
(3) are new rules according to paragraphs 1 and 2 to an earlier financial year does not apply and the new rules set 1 not voluntarily apply pursuant to paragraph 1, which is for the fiscal year applicable on 30 April 1998 version of the amended regulations apply.
Eleventh section of transitional provisions to the Act to extend the tax and commercial retention periods art 47 § 257 par. 4 of the commercial code as amended by article 4 of the law of 19 December 1998 (BGBl. I S 3816) applies to documents, their retention period has not yet expired according to article 257, par. 4 of the commercial code as amended by force until December 23, 1998 for the first time.
Twelfth section of transitional provisions for the capital gesellschaften-and the provisions of the second section of the third of book of the commercial code of 9 March 2000 on amended are co-policy-law type 48 (1) of partnerships and limited partnerships within the meaning of § 264a of the commercial code for the first time on the annual accounts and management reports and consolidated financial statements and group management report for the after December 31, 1999, to apply beginning fiscal year; they can be applied on an earlier fiscal year, but only as a whole. Section 264 paragraph 4, §§ 267, 292 a of paragraph 1, section 313 subsection 2 No. 4 set 2, article 314, paragraph 1 No. 6 letter a set 1, article 325, paragraph 1, sentence 1, paragraph 3 sentence 1, § 326 sentence 1, § § 335 a, 335 b, 339 para 1 sentence 1, paragraph 2, sections 340o and 341o of the commercial code of 9 March 2000 on amended shall apply subject to the rate of 1 for the first time on the annual and consolidated financial statements for the fiscal year beginning after December 31, 1998. section 335 of the commercial code as amended by force until March 8, 2000 is last to apply to the enforcement of the obligations referred to in sentence 1 of this provision, so far as they relate to a financial year that started before January 1, 1999.
(2) were assets of the fixed assets in the financial statements for the set-terminated or ongoing business year with a lower value on December 31, 1999, as according to article 240, para. 3 and 4, sections 252, 253 para 1 and 2 of the commercial code is allowed para 1, 2 and 4, § 254, 255, 279 and 280, so the lower value approach must be maintained. § 253 para 2 of the commercial code is to apply in these cases with the proviso that the lower value approach to depreciation according to the estimated remaining useful life is to diminish.
(3) 253 para assets of current assets in the financial statements for the fiscal year ending on December 31, 1999 or ongoing with a lower value were recognised as he moved to § 252, 1, 3 and 4, § 254, 255 para 1 sentence 1, paragraph 2, § 280 para 1 and 2 of the commercial code is allowed para 1 and 2, §§ 256, 279, so may the lower value approach be maintained in so far , as he reasons of § 253 para 3, § 254, 279 para 2, § 280 para 2 of the commercial code has been put on.
(4) change with the first application by articles 1 and 5 of the capital gesellschaften-and co-directive law the form of representation or the assessment methods previously applied, so are revised rules on a person trading company within the meaning of § 264a of the commercial code article 252, paragraph 1 No. 6, section 265 para 1, § 284 paragraph 2 of the commercial code the first preparation of annual financial statements according to the amended regulations not to apply when no. 3. Also the previous year's figures for the first-time application do not need to be specified.
(5) the acquisition or production cost of an asset of in fixed assets without disproportionate costs or delays are at the first application of 268 para 2 of the commercial code on the representation of the movements of in fixed assets, so the carrying amounts of these assets from the financial statements of the previous fiscal year as the original purchase price or production cost may be taken over and continued. Sentence 1 may be applied as appropriate on the representation of the item "Expenses for the start-up and expansion of the business". The application of sentences 1 and 2 is to specify in the annex. Sentences 1 and 2 are not applicable, as far as the acquisition or manufacturing costs must be identified for reasons of tax law.
(6) person trading company within the meaning of § 264a of the commercial code have application of article 28 paragraph 1 in article 28 paragraph 2 information required for the first time for the financial year beginning after December 31, 1999 to make.
Thirteenth section transitional provision to adjust the separation characteristics for size-dependent exemptions in the distribution of the consolidated financial statements after the sections 290 to 293 of the commercial code 49 is article 293, paragraph 1 of the commercial code for fiscal years beginning after December 31, 1998 and ending on 31 December 1999 at the latest, to apply with the following stipulations: 1 in point 1 a contact) in letter a in place of the amount of money "32.270.000 German mark" amount of money by "80.670.000 German mark" , b) in point (b) in the place of the money amount "64.540.000 German mark" the amount of money by "161.330.000 German mark" and c) in letter c at the point of the employee number "250" employee number "500", 2.
In number 2 enter a) in letter in the place of the money amount "26.890.000 German mark" the amount of money by "67.230.000 German mark", b) in point (b) in the place of the money amount "53.780.000 German mark" the amount of money by "134.460.000 German mark" and c) in letter c at the point of the employee number "250" the employee number "500".
Fourteenth section transitional provision of the law to amend provisions relating to the activities of Auditors art 50 article 319, paragraph 2, sentence 2 No. 2 and 3 are no. 7 of the commercial code as amended on January 1, 2001 for the inspection of a joint stock company, shares with official listing has issued for the first time apply to the audit of the financial statements for the fiscal year beginning after December 31, 2002.
Fifteenth section of transition to the euro Accounting Act art 51 (1) section 323 paragraph 2 and § para 4 of the commercial code in by January 1, 2002, to the amended are 340 k for the first time to apply to the audit of the accounts for a financial year ending after December 31, 2001. Section 323 paragraph 2 and § 340 k para 4 of the commercial code, in the version applicable up to 31 December 2001 are last time to apply to the audit of the accounts for a financial year ending on 31 December 2001 at the latest.
(2) § 325â para 1 sentence 3 up to 5 l para 2 sentence version applicable 3 and 4, subsection 4 of the commercial code in on December 15, 2001 § 340 are to apply for the first time to the disclosure of the annual and consolidated financial statements, the management report and group management report and the accompanying documentation for that on 31 December 2000 or later fiscal year. § 325â para 1 sentence 3 and 4, § 340 applied as 3 and 4, subsection 4 of the commercial code in on December 14, 2001 in force are l para 2 sentence last on the disclosure of the annual and consolidated financial statements, the management report and group management report as well as the accompanying documents for the fiscal year ending before December 31, 2000 to apply. If the disclosure of the annual and consolidated financial statements, the management report and group management report as well as the documents pertaining to a business year that ends before December 31, 2000, so far has not taken place and the company is not responsible that fact, the provisions of sentence 1 can be applied to the disclosure.
Sixteenth section transitional provisions to the Act on electronic registers and justice costs for telecommunications art 52 in legal persons registered under section 33 of the commercial code, partnerships, and limited partnerships must be the application and registration of a corresponding to a statutory rule, authority of the general partner, of the Board and the liquidators until, if a differs from a legal rule, provision of the articles of association or the articles of Association on the power of representation is logged in and registered, or if for the first time the liquidators for registration be registered and entered. The Court may make the registration of authority a corresponding to a statutory rule, also by virtue.
Seventeenth section of transitional provisions to the ELV law type 53 (1) of commitments to the return and recycling of old vehicles, according to the articles 3 to 5 of the ELV regulation as amended by the notice of June 21, 2002 (Federal Law Gazette I p. 2214) provisions with respect to the vehicles brought up to the respective balance sheet date in traffic are for the first time in the financial statements for the fiscal year ending after April 26, 2002 to form.
(2) if the obligations referred to in paragraph 1 relate to vehicles, which were placed before July 1, 2002, in traffic, the amount of the difference between the provisions to be applied for this purpose referred to in paragraph 1 and the default amount should be enabled as an accounting convenience each, which itself would result in accumulation of these provisions into evenly sized annual rates. This is a collection period to consider, starting with the fiscal year referred to in paragraph 1 and ending with last fiscal year ending before January 1, 2007. The post is to point out in the balance sheet under the name of "Compensation according to the ELV law" before the assets. Article 44 paragraph 1 sentence 4 and 5 shall apply mutatis mutandis.
Eighteenth section transitional provisions to the transparency and disclosure law class 54 (1) of the entry into force of article 2 of the transparency and disclosure law's present version of section 285 No. 9, article 286, para. 3, § 291 para. 3, article 297, paragraph 1, sentence 2, article 298, paragraph 1, article 299, paragraph 1, article 301, paragraph 1, of sections 304, 308, 313 para 3, § 314, para 1 is no. 6, as well as 341j para 2 of the commercial code apply first to the fiscal year beginning after December 31, 2002. The rules can be applied to an earlier fiscal year. From the entry into force of article 2 of the transparency and disclosure law to present version of section 285 No. 16, § 314 para. 1 No. 8, para. 2, section 316, paragraph 2, sentence 2, section 317, para 4, § 321, paragraph 1, sentence 3, para 2, article 325, paragraph 1, sentence 1, para 3 sentence is 1 and 2, as well as the section 341 paragraph 4 sentence 2 of the commercial code apply first to the fiscal year beginning after December 31, 2001.
(2) an increase or decrease of the result of that emerges in the first application of the provisions referred to in paragraph 1 the amount of the difference in earnings is to adjust or open them to charge; This amount is not part of the annual result.
Nineteenth section transitional provisions to the auditing exam reform law type 55 (1) the regular period of limitation according to paragraph 195 of the Civil Code shall apply to the existing on 1 January 2004 and not yet stale claims pursuant to § 323 of the commercial code.
(2) the regular period of limitation according to paragraph 195 of the civil code is calculated from January 1, 2004. The period of limitation according to the force until December 31, 2003 § 323 subsection 5 of the commercial code expires but earlier than the period of limitation according to paragraph 195 of the civil code, is the Statute of limitations at the end which completed specific limitation period in § 323 subsection 5 of the commercial code, in the version applicable up to 31 December 2003.
Twenty-first section of transitional provisions to the law on balance control type 56 (1) the provisions of the sixth section of the third of book of the commercial code as amended by the balance control Act of 2004, December the 15 th first time take on financial statements of the fiscal year application, which ends on December 31, 2004, or later. By a recognized testing laboratory within the meaning of § 342 exams at the earliest b para 1 of the commercial code as of 1 July 2005.
(2) in the first business plan-to be after recognition of a body pursuant to section 342d of the commercial code, you should be aware of the costs that were required for the establishment of the inspection body, even if they have already arisen prior to recognition of the inspection body.
Twenty-first section of transitional provisions for the application of Regulation (EC) No. 1606 / 2002, as well as to the German accounting law reform act Art 57 companies, of which 1 only debt securities to trading on a regulated market in a Member State of the European Union or of another Contracting State of the agreement on the European economic area within the meaning of article 1 No. 13 of Directive 93/22/EEC of 10 May 1993 on investment services (OJ EC No. L 141, p. 27), which most recently by Directive 2002/87/EC of the European Parliament and of the Council of 16 December 2002 (OJ EU 2003 No. L 35, p. 1) is changed, are admitted, or 2. securities are admitted to public trading in a third country and which is for this purpose since the fiscal year that began before September 11, 2002, apply internationally recognized accounting standards, article 4 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ EC No. L 243, p. 1) in the currently valid version only by the fiscal year to application, which begins after 31 December 2006. Third country is a State which is not a Member State of the European Union nor a Contracting State of the agreement on the European economic area within the meaning of sentence 1 No. 2.

Type 58 (1) section 267 para 1 and 2, article 293, paragraph 1 of the commercial code in its version of the accounting law reform act of 4 December 2004 (Federal Law Gazette I p. 3166) shall apply for the first time on the annual and consolidated financial statements for the fiscal year beginning after December 31, 2003.
(2) section 285, sentence 1 No. 18, 19, set 2 to 6, §§ 286-288, 289 paragraph 2 No. 2, article 314, paragraph 1 No. 10, 11, § 315 par. 2 No. 2, §§ 327, 336, 338, 340a para 2, section 341a, paragraph 2 of the commercial code in its version of the financial reform law are to apply for the first time on the annual and consolidated financial statements for the fiscal year beginning after December 31, 2003. In the report and in the group management report for fiscal years beginning after December 31, 2003 and ending on 31 December 2004 at the latest, is also to respond to the expected development of the company and of the group.
(3) §§ 257, 285 sentence 1 No. 17, section 289, paragraph 1, 3, § 291 para 3, § 294, paragraph 3, sentence 1, section 297, paragraph 1, article 298, para. 3, section 313 subsection 2 No. 1, § 314, para. 1 No. 9, § 315 para 1, § 315a ABS. 1 and 3, article 317, paragraph 2, §§ 321, 321a, 322, 324a, 325, 328, 339, 340a para 1, §§ 340i 340j, 340 l para 5 , section 341j para 1, § 341l para 4 of the commercial code in its version of the financial reform law apply for the first time to fiscal year beginning after December 31, 2004. § 315a ABS. 2 of the commercial code in its version of the financial reform law shall apply for the first time to fiscal year beginning after December 31, 2006. Article 318 para. 3 of the commercial code in its version of the financial reform law is to apply for the first time on substitution method be applied for after December 31, 2004. The force until December 9, 2004 versions of sections 257, 289 para 1, § 291 para 3, § 292a, 294 paragraph 3 sentence 1, sections 295, 297 para 1, article 298, para. 3, section 313 subsection 2 No. 1, § 315 para 1, article 317, paragraph 2, §§ 321, 322, 325, 328, 339, 340a para 1, para 1 of the commercial code are §§ 340i, 340j, 341j to apply last fiscal year beginning before January 1, 2005. § 292a of the commercial code shall apply accordingly for years beginning after December 31, 2002 and before January 1, 2005 for parent companies that incur no organised market within the meaning of § 2 5 of the securities trading Act claim.
(4) § apply § 319 and 319a of the commercial code in its version of the financial reform law subject to the rates of 3, 4 and 6 for the first time on all statutory audits for fiscal year beginning after December 31, 2004. The version of section 319 of the commercial code applicable until December 9, 2004 is last to apply to all statutory audits for the financial year beginning before January 1, 2005. Section 319 subsection 1 sentence 3 of the commercial code in its version of the financial reform law is on all legally to apply prescribed audit with the exception of the examination of a corporation that has issued shares with official listing for the first time for the financial year beginning after December 31, 2005. section 319a para 1 sentence 1 No. 1, to apply 4 of the commercial code in the version of the financial reform law is for the first time 4 and set to audit for the fiscal year beginning after December 31, 2006. For final exams for years beginning prior to January 1, 2007, § 319 ABS. 3 No. 6 of the commercial code in force until December 9, 2004 amended shall apply. Article 319, paragraph 3, sentence 1 No. 3 and paragraph 319a para 1 sentence 1 No. 2 of the commercial code in its version of the financial reform law are final exams for years beginning prior to January 1, 2006 not to apply, when the order for the services therein has been granted before October 29, 2004 and the activity was permitted after the force until December 9, 2004 version of the commercial code.
(5) complies with a parent company (§ 290 of the commercial code) of article 57 sentence 1 No. 1 of the Act, so up to December 9, 2004 present version of section 297, paragraph 1 of the commercial code, by way of derogation from paragraph 3 is set to apply 4 last fiscal year beginning before January 1, 2007; This does not apply if a consolidated financial statements will be placed according to § 315a ABS. 3 of the commercial code. In the cases of referred to in article 57 set 1 may used in that provision of accounting standards referred to accordance of § 292a of the commercial code as amended by force until December 9, 2004 to fiscal years that begin before January 1, 2007.
(6) if section 292a of the commercial code in force until December 9, 2004 amended pursuant to paragraph 3 sentence 4 or 5 or under paragraph 5, sentence 2 still applies, is further apply also § 331 No. 3 of the commercial code as amended by force until December 9, 2004.
Twenty-second section
Transitional provisions on the compensation disclosure Act type 59 § 285 sentence 1 No. 9 section 286 paragraph 4, 5, letter a, section 289, paragraph 2 No. 5, article 314, paragraph 1 No. 6 letter a, para. 2 set 2, § 315 par. 2 No. 4, section 334 subsection 3, § 340n section 3 and section 341n, subsection 3 of the commercial code as amended of the law of August 3, 2005 (BGBl. I S. 2267) and § 315a section 1 and section 325 para 2a of the commercial code as amended by article 145 of the Act by April 19, 2006 (Federal Law Gazette I p. 866) shall apply for the first time on the annual and consolidated financial statements for the fiscal year beginning after December 31, 2005. The provisions referred to in sentence 1 shall apply also to companies within the meaning of article 57 set 1 No. 2.
Twenty-third section transitional provisions to the takeover directive implementation Act type 60 section 289 paragraph 4, section 315, paragraph 4, article 334, paragraph 1 Nos. 3 and 4, § 340n para 1 No. 3 and 4 as well as section 341n para 1 No. 3 and 4 in the version of the takeover directive implementation Act for the first time on annual and consolidated financial statements for the fiscal year beginning after December 31, 2005 to be applied.
Twenty-fourth section of transitional provisions to the Act on electronic commercial register and cooperative type 61 (1) the provincial governments can the business register by means of an Ordinance, as well as to determine that applications and all or individual documents can be submitted until December 31, 2009, also in paper form to the commercial register. As far as a legal regulation is enacted pursuant to sentence 1, the rules on the application to the commercial register and the submission of documents in her up to the entry into force of the Act on electronic commercial register and cooperative registry, as well as the business register by November 10, 2006 (Federal Law Gazette I p. 2553) force on January 1, 2007. The State Governments can confer Ordinance pursuant to sentence 1 on the land justice administrative authorities the empowerment.
(2) the Federal Ministry of Justice to determine by Decree without the consent of the Federal Council that documents for the operators of the Federal Gazette electronically to reaching a single or all can be submitted until December 31, 2009, also in paper form.
(3) after receipt of a request for disclosure as an electronic document, documents that have been filed during the period preceding the application of ten years at the Court in the form of paper, transmitted in an electronic document; § applies 8 b paragraph 4 sentence 2 of the commercial code. As far as a legal regulation is enacted pursuant to paragraph 1 sentence 1, the documents submitted after December 31, 2006, in paper form are immediately to be transferred in an electronic document.
(4) the Court has known in addition the entries in the commercial register until December 31, 2008 to the electronic notice pursuant to § 10 of the commercial code as amended by the law on electronic commercial register and cooperative registry, as well as the business register in a daily newspaper or an other sheet to make. The Court has to refer to the sheet, in the notices referred to in sentence 1 shall be made during the next year every year in December. § 11 of the commercial register Ordinance as amended on 1 January 2007 applicable up to the entry into force of the Act on electronic commercial register and cooperative registry, as well as the business register will be on the selection and designation of further application sheet. Running the commercial in a court by several judges and they fail to agree on the designation of the leaf, the determination is made by the District Court ordered at the instance; a Chamber of Commerce in this District Court is formed, this takes the place of the Civil Chamber. Only the electronic notice is decisive for the effect of the notice pursuant to § 10 sentence 1 of the commercial code.
(5) section 264, para 3, § 264 b No. 3, § 287 set 3, § 290 par. 1, sec. 313, para 4, sentence 3, the sections 325, 325â, 327a and 328 para 2, the §§ 329, 334, 335, 335 b, 339, 340 l, 340n, 340o, 341i para 3 sentence 1, the §§ 341a, 341 l, 341n, 341o and 341p of the commercial code as amended by the law on electronic commercial register and cooperative registry, as well as the business register are for the first time on the annual and consolidated financial statements, management reports and consolidated management report for after December 31, 2005 onset Fiscal year to apply. Section 264, para 3, § 264 b No. 3 and 4, § 287 set 3, § 290 par. 1, sec. 313, para 4, sentence 3, the sections 325, 325â, 327 and 328 para 2, the §§ 329, 334, 335, 335a, 335 b, 339, 340 l, 340n, 340o, 341a, 341i para 3 sentence 1, the §§ 341 are l, 341n, 341o and section 341p of the commercial code, in the version applicable up to the entry into force of the Act on electronic commercial register and cooperative registry, as well as the business register on the 1st January 2007 last time on annual and consolidated financial statements for the to apply starting fiscal year before January 1, 2006. This forwards annual and group financial statements pursuant to sentence 2, presented as of January 1, 2007, when the operators of the Federal Gazette, to the previously competent District Court, which shall proceed according to the provisions applicable up to 31 December 2006. In the set of 3 cases are the annual and consolidated financial statements, management reports, and group management report according to article 325, paragraph 2 or paragraph 3, as well as the announcement made known after section 325 para 1 sentence 2 of the commercial code, each as amended on 1 January 2007 applicable up to the entry into force of the Act on electronic commercial register and cooperative registry, as well as the business register, in the Federal Gazette.
(6) the tabs listed on the basis of §§ 13 to 13 c of the commercial code as amended on 1 January 2007 applicable up to the entry into force of the Act on electronic commercial register and cooperative registry, as well as the business register at the Court of the branch to the branch of a company with registered office or principal place of business in Germany will be closed as of January 1, 2007; officio the following to enter the note on the tab is at the same time: "The entries to this branch as of January 1, 2007, only at the Court of the principal place of business / the seat run." The reference to registration at the Court of the place of the branch is officio deleted tab at the Court of the principal place of business or registered office as of January 1, 2007.
(7) as far as statutory or contractual restrictions on use do not preclude, the Federal Agency for financial services supervision (Bundesanstalt) on automated transmitted processable data carriers or by remote data transfer the names and addresses of the corporations, the one organized by market in the meaning of § 2 5 of the securities trading act the operators of the Federal Gazette on the 30th April 2007 State of them take issued securities in the sense of § 2 para 1 sentence 1 of the German Securities trading act in domestic service. The operators of the Federal Gazette may use the data communicated to it by way of automated matching for maintaining the data stored by him to the corporations referred to in sentence 1. Use the data for other purposes is not permitted. Data supplied by the Federal Agency must be delete; immediately following implementation of the comparison new disks are immediately return or destroy. The submission of incorrect data the Federal Agency is not liable for the operators of the Federal Gazette.
(8) (lapsed) twenty-fifth section of transitional provisions on the transparency directive transposition Act type 62 article 264, paragraph 2, sentence 3, § 289, subsection 1, sentence 5, section 297, paragraph 2, sentence 4, § 315 para 1 sentence 6, § 315a ABS. 1, sec. 325 paragraph 2a sentence 3, § 331 No. 3 and 3a, 340a, para 3, § 340i section 4 as well as § 342 para 2 sentence 1 of the commercial code as amended by the transparency directive implementation Act for the first time on annual and consolidated financial statements, management reports and group management report and half-yearly financial report and interim financial statements and consolidated interim financial statements for the after at 31 December 2006 to apply beginning fiscal year.
Twenty-sixth section transitional provision to the law on the reform of the insurance contract law type 63, until the entry into force of the insurance contract Act of November 23, 2007 are the tenth section of the fifth book and Article 905 of the commercial code on insurance conditions, (Federal Law Gazette I S. 2631) are created on January 1, 2008, to apply until 31 December 2008.
Siebenundzwanzigster section transitional provision to the risk limiting Act 64 § 354a of the commercial code is kind as amended since August 19, 2008 only to agreements to apply that after August 18, 2008 are closed.
Twenty-eighth section of transitional provisions to the Act to the modernisation of the GmbH law and combating abuses type 65 
The duty, domestic business address with the Court in accordance with sections 13, 13d, 13e, 29 and 106 of the commercial code in the as of the entry into force of the Act of October 23, 2008 (BGBl. I S. 2026) to login on November 1, 2008 amended to the registration in the commercial register, also applies to those who have already been entered in the commercial register at this time, unless , domestic business address is been already communicated according to section 24, paragraph 2 or paragraph 3 of the commercial register Ordinance the Court and then hasn't changed. In these cases, the domestic business address with the first relating to the registered company registration to the register from 1 November 2008 is to login but no later than October 31, 2009. If no domestic business address to the entry in the commercial register is been registered until October 31, 2009, the Court of Office due and no check bears him free of charge according to § 24 para 2, at branch offices, the well-known domestic address as the business address in the commercial register according to § 24 para 3 of the commercial register regulation; in this case the notified address considered in branches according to § 13e para 1 of the commercial code also independently from the time of their actual entry from 31 October 2009 registered domestic business address, if it is available in the electronic information and communication system for article 9, paragraph 1 of the commercial code. Is no communication in the sense of section 24, paragraph 2 or paragraph 3 of regulation of the commercial register have been made the Court, is a domestic business address known him but otherwise, set of 3 with the proviso that this address to enter is, if it is available in the electronic information and communication system for article 9, paragraph 1 of the commercial code shall apply. The same applies if one earlier to address notified to section 24, paragraph 2 or paragraph 3 of the commercial register Regulation differs known domestic address by one in any other way. Entries are not made known after the sentences 3 to 5 by way of derogation from § 10 of the commercial code.
29th section of transitional provisions to the German accounting law modernisation Act art 66 (1) the § 241a, 242 para 4, § 267 par. 1 and 2 as well as article 293, paragraph 1 of the commercial code in its version of the accounting law modernisation Act of May 25, 2009 (Federal Law Gazette I p. 1102) shall apply for the first time on the annual and consolidated financial statements for the fiscal year beginning after December 31, 2007.
(2) section 285 No. 3, 3a, 16, 17 and 21, § 288 so far on section 285 No. 3, 3a, 17 and 21 reference is taken, section 289 paragraph 4 and 5, § 289a, 292 para 2, § 314 paragraph 1 No. 2, 2a, 8, 9 and 13, § 315 par. 2 and 4, article 317, paragraph 2, sentence 2, para 3 sentence 2, para 5 and 6, article 318 para. 3 and 8 , section 319a para 1 sentence 1 No. 4, sentence 4 and 5, para. 2 sentence 2, the §§ 319 b, 320 para 4, § 321 paragraph 4a, § 340 k para 2a, § 340 l para 2 sentence 2 to 4, § 341a, paragraph 2, sentence 5 and section 341j subsection 1 sentence 3 of the commercial code in its version of the accounting law modernisation Act of May 25, 2009 (BGBl. I S. 1102) shall apply for the first time on the annual and consolidated financial statements for the fiscal year beginning after December 31, 2008. Section 285, sentence 1 No. 3, 16 and 17, § 288 insofar as reference is made to section 285 No. 3 and 17, section 289 paragraph 4, article 292, paragraph 2, article 314, paragraph 1 are no. 2, 8 and 9, section 315, paragraph 4, article 317, paragraph 3, sentence 2 and 3, article 318 para 3, § 319a para 1 sentence 1 No. 4, sentence 4, § 341a, paragraph 2, sentence 5, as well as section 341j subsection 1 sentence 3 of the commercial code as amended by force until 28 May 2009 last time on Annual and consolidated financial statements for years beginning before January 1, 2009 to apply.
(3) article 172, paragraph 4, sentence 3, the articles 246, 248 and 250, article 252, paragraph 1 No. 6, the §§ 253 and 255 par. 2a and 4, § 256 set 1, §§ 256a, 264 para 1 sentence 2, the §§ 264d, 266, 267 para 3 sentence 2, § 268 2 and 8, section 272 para 1, 1a, 1B and 4, the §§ 274, 274a No. 5, section 277, paragraph 3, sentence 1 , Para 4 sentence 3, para 5, § 285 Nr. 13, 18 to 20, 22 to 29, sec. 286 para 3 sentence 3, § 288 insofar as reference is made to section 285 No. 19, 22 and 29, the sections 290, 291 para 3, § 293, para 4, sentence 2, par. 5, article 297, paragraph 3, sentence 2, article 298, paragraph 1, article 300, paragraph 1, sentence 2, section 301, paragraph 3, sentence 1 , Par. 4, the sections 306, 308a, 310 para 2, § 313, paragraph 3, sentence 3, § 314 para. 1 of no. 10-12, 14-21, § 315a ABS. 1, § 319a section 1 clause 1, section 325 para 4, § 325â para 1 sentence 1, § 327 No. 1 sentence 2, the sections 334, 336 para 2 the SEC. 340a, 340, 340e, with 340f, 340 h, 340n, 341a para 1 sentence 1 , Para 2 sentence 1 and 2, the §§ 341 341e, 341 l, b and 341n of the commercial code in its version of the accounting law modernisation Act of May 25, 2009 (Federal Law Gazette I p. 1102) shall apply for the first time on the annual and consolidated financial statements for the fiscal year beginning after December 31, 2009. Article 253 of the commercial code in its version of the German accounting law modernisation Act applies, arising from acquisition operations, which occurred in fiscal years that began after December 31, 2009 for the first time on business or goodwill in the sense of § 246 paragraph 1 sentence 4 of the commercial code in its version of the German accounting law modernisation Act. § 255 par. 2 of the commercial code in its version of the German accounting law modernisation Act shall apply, which were begun in the fiscal year referred to in sentence 1 for the first time to manufacturing operations. Article 294, paragraph 2, section 301, paragraph 1, sentence 2 and 3, para 2, § 309 para 1 and article 312 of the German accounting law modernisation Act amended for application that occurred in fiscal years that began after December 31, 2009 for the first time on transactions. Section 301, paragraph 1, sentence 2 and 3, para 2 and § 309 ABS. 1 of the commercial code in its version of the German accounting law modernisation Act on consolidated financial statements for years beginning after December 31, 2009 find application for subsidiary companies consolidated for the first time to article 290, paragraph 1 and 2 of the commercial code in its version of the German accounting law modernisation Act or for first-time installation of consolidated financial statements for years beginning after December 31, 2009. The new rules can be applied already beginning after December 31, 2008 fiscal years, but this only as a whole; This is to specify in the annex and consolidated financial statements.
(4) sections 324, 340 k para 5, § 341 k paragraph 4 of the commercial code in its version of the accounting law modernisation Act of May 25, 2009 (BGBl. I S. 1102) shall apply for the first time from January 1, 2010; § 12 par. 4 of the introductory act to the German Stock Corporation Act shall apply accordingly.
(5) article 246, paragraph 1 and 2, article 247, para. 3, §§ 248 and 250, article 252, paragraph 1 No. 6, the §§ 253, 254, 255 para 2 and 4, section 256, sentence 1, § 264 c paragraph 4 set 3, section 265, paragraph 3, sentence 2, the sections 266, 267 para 3 set 2, 268, para 2, the sections 269, 270 para 1 sentence 2, article 272, paragraph 1 and 4 , the sections 273, 274, 274a No. 5, article 275 par. 2 No. 7 letter a, section 277, paragraph 3, sentence 1, paragraph 4 sentence 3, the sections 279 to 283, 285 set 1 No. 2, 5, 13, 18 and 19, sentences 2 to 6, sec. 286 para 3 sentence 3, the articles 287, 288 as far as in section 285, sentence 1 No. 2, 5 and 18 reference is made , the sections 290, 291 paragraph 3 Nos. 1 and 2 set 2, § 293, para 4, sentence 2, par. 5, article 294, paragraph 2, sentence 2, article 297, paragraph 3, sentence 2, article 298, paragraph 1, article 300, paragraph 1, sentence 2, § 301 (1) sentence 2 to 4, para. 2, 3 sentences 1 and 3, paragraph 4, the sections 302, 306, 307 para 1 sentence 2, § 309 ABS. 1 , Section 310 paragraph 2, § 312 para 1 to 3, section 313 subsection 3 sentence 3, paragraph 4, article 314, paragraph 1 Nos. 10 and 11, § 315a ABS. 1, § 319a para 1 sentence 1 half-sentence 1, § 325 para 4, § 325â para 1 sentence 1, § 327 No. 1 sentence 2, the sections 334, 336 para 2, § 340a, paragraph 2, sentence 1, the §§ 340 c, 340e, with 340f, 340 h, 340n , 341a, paragraph 1 and 2 sentences 1 and 2, § 341b of paragraph 1 and 2, § 341e para 1, § 341l are para 1 and 3 and § 341n of the commercial code as amended by force until 28 May 2009 last year and consolidated financial statements for the financial year beginning before January 1, 2010 to apply.
(6) § 248 par. 2 and § 255 para 2a of the commercial code in its version of the accounting law modernisation Act of May 25, 2009 (Federal Law Gazette I p. 1102) apply only to the self-created intangible assets of the fixed assets, started its development in fiscal years, which begin after December 31, 2009.

Type 67 (1) insofar as an allocation to provisions is necessary on the basis of the amended assessment of the current pensions or entitlements on pensions, until at the latest to the 31 December 2024 in each fiscal year is that amount to garner at least a fifteenth. Is on the basis of the revised valuation of obligations, which require the establishment of a reserve, these are retained resolution provisions required, must, as far as the amount of to be resolved again until no later than 31 December 2024 would be dispatched to. Is the right to vote pursuant to sentence 2 not exercised, the amounts resulting from the dissolution must be immediately in retained earnings. Use is made of the option pursuant to sentence 2, the amount of overlap in the annex and to the consolidated financial statements shall be indicated.
(2) when applying paragraph 1 corporations, banks and financial services institutions in the sense of section 340 of the commercial code, insurance companies and pension funds in the sense of § 341 of the commercial code, registered cooperatives and trade partnership must specify not designated provisions for current pensions, entitlements to pensions and similar obligations in the annex and to the consolidated financial statements in the sense of § 264a of the commercial code in the balance sheet.
(3) were according to article 250 paragraph 1 sentence 2 of the commercial code as amended by force until May 28, 2009 contain article 247 paragraph 3, section 273 of the commercial code or prepaid expenses in the financial statements for the last fiscal year beginning before January 1, 2010 provisions according to section 249 (1) sentence 3, para. 2 of the commercial code, special items with an equity portion according to, can these items using the applicable regulations in force until May 28, 2009 amended , Provisions of the commercial code also partly be maintained according to section 249 (1) sentence 3, para 2. Is the right to vote pursuant to sentence 1 not exercised, the amount must be set directly in retained earnings; This does not apply for funds, the provision according to section 249 (1) sentence 3, para. 2 of the commercial code were fed into the force until 28 May 2009 version in last fiscal year beginning before January 1, 2010.
(4) lower valuations of assets, to depreciation according to § 253 para 3 sentence 3, § 253 para 4 of the commercial code or the sections 254, based 279 para 2 of the commercial code as amended by force until May 28, 2009, that were made in fiscal years prior to January 1, 2010 have started, can continue using the rules applicable to them in the force until 28 May 2009 version. Is the right to vote pursuant to sentence 1 no use made of, the amounts resulting from the attribution are immediately in retained earnings to set; This shall not apply in the case of depreciation, which have been made in the last before the financial year beginning 1 January 2010.
(5) is an accounting help for expenses for the start-up and expansion of business made in the financial statements for a financial year commencing before January 1, 2010 according to section 269 of the commercial code as amended by force until May 28, 2009, so this must be continued under application of the relevant rules in force until May 28, 2009 amended. Is in the consolidated financial statements for a financial year commencing before January 1, 2010 a capital consolidation pursuant to section 302 of the commercial code as amended by force until 28 May 2009 made, so they can be persisted under application of the relevant rules in force until May 28, 2009 amended.
(6) expenses or income from the initial application of sections 274, 306 of the commercial code in its version of the accounting law modernisation Act of May 25, 2009 (Federal Law Gazette I p. 1102) immediately charge to retained earnings. Are amounts referred to in paragraph 1 sentence 2 sentence 3, pursuant to paragraph 3 or pursuant to paragraph 4 sentence 2 immediately are netted, with retained earnings resulting after the §§ 274 resulting expenses and income also directly related to retained earnings to charge 306 of the commercial code in its version of the German accounting law modernisation Act.
(7) (dropped out) (8) the change in the initial application by articles 1 to 11 of the accounting law modernisation Act of May 25, 2009 (Federal Law Gazette I p. 1102) modified the form of representation or the assessment methods previously applied, so are article 252, paragraph 1 No. 6, section 265 para 1, § 284 paragraph 2 when first establishing of an annual or consolidated financial statements according to the amended regulations not to apply no. 3 and section 313, paragraph 1 No. 3 of the commercial code. In addition the prior year figures for initial application need not be adjusted; This is noted in the annex and consolidated financial statements.
Thematic section transitional provisions to the Act on the appropriateness of Management Board remuneration type 68 § 285 number 9, article 286, paragraph 5, sentence 1, § 289 paragraph 2 number 5, article 314 paragraph 1 number 6, paragraph 2, and section 315 paragraph 2 number 4 of the commercial code as amended by the Act on the appropriateness of Management Board remuneration by July 31, 2009 (BGBl. I p. 2509) shall apply for the first time on the annual and consolidated financial statements for the fiscal year beginning after December 31, 2009. The force until August 4, 2009 versions of the § 285 number 9, article 286, paragraph 5, sentence 1, § 289 paragraph 2 No. 5, article 314 paragraph 1 number 6, paragraph 2, and section 315 paragraph 2 are number 4 of the commercial code apply last annual and consolidated financial statements for the financial year beginning before January 1, 2010.
Meredith section transitional provision to the law implementing the amended directive of the Bank and the changed capital adequacy directive type to apply 69 (1) § 341 c of the commercial code in the version of the law on the implementation of the amended banking directive and the amended capital requirements directive is for the first time to annual financial statements and consolidated financial statements for years beginning after December 31, 2010.
(2) § 341c of the commercial code as amended by force until November 24, 2010 is last to apply to annual financial statements and consolidated financial statements for years beginning before January 1, 2011.
32nd section transitional provision to the Kleinstkapitalgesellschaften balance sheet Law Amendment Act type 70 (1) relief for Kleinstkapitalgesellschaften of accounting pursuant to section 264 paragraph 1, § 266 paragraph 1, the §§ 267a, 275 paragraph 5, § 325â paragraph 2, article 326, paragraph 2 and the changes of §§ 8 b, 9, 253, 264 paragraph 2, the §§ 264 c, 276, 328, 334 and 335 of the commercial code as amended by the Kleinstkapitalgesellschaften balance sheet Law Amendment Act of December 20, 2012 (BGBl. I S. 2751) shall apply for the first time for the annual and consolidated financial statements , which relate to a completion date by 30 December 2012. Financial statements and consolidated financial statements, related to a prior to the 31 December 2012 completion date, the regulations referred to in sentence 1 of the commercial code as amended by force until December 27, 2012 remain continue to apply.
(2) section 264 paragraph 3 and section 290 of the commercial code in the version of the Kleinstkapitalgesellschaften accounting law amendment Act are to apply for the first time to annual financial statements and consolidated financial statements for fiscal years after 31 December 2012 begin. Annual and consolidated financial statements for fiscal years beginning before January 1, 2013, remain continue to apply the provisions of the commercial code as amended by force until December 27, 2012.
(3) for the sections 264, 335, 335a paragraphs 1, 2 and 4, § § 340o and 341o of the commercial code as amended by the law amending the commercial code from 4 October 2013 (Federal Law Gazette I p. 3746) shall apply paragraph 1 in accordance with. section 335a, paragraph 3 of the commercial code as amended by the law amending the commercial code from 4 October 2013 (Federal Law Gazette I p. 3746) is to apply for the first time to order money methods that are initiated after December 31, 2013.
Section transitional provision to the law on the reform of the law of the sea trade remain type 71 (1) parte shipping companies and construction companies incurred before April 25, 2013, the paragraphs 489-509 of the commercial code as amended by force until this day governed by Dreiunddreißigster.
(2) a contractual obligation created prior to April 25, 2013, controlled in the fifth book of the commercial code are the force until this day laws continue to apply. This also applies to the limitation period of the claims arising from such an obligation before the 25 April 2013.
Vierunddreißigster section transitional provisions to the AIFM implementation Act type 72 (1) in section 8B paragraph 2 paragraph 8, § 285 number 26, § 290 paragraph 2 number 4 set 2 and article 314, paragraph 1 each adopted provisions of the Investment Act the force until 21 July 2013 versions of these provisions are number 18 of the commercial code.
(2) § 285 number 26, § 290 paragraph 2 paragraph 4 sentence 2, article 314, paragraph 1 b, paragraph 2 of the commercial code as amended by the AIFM implementation Act number 18 and § 341 are to apply for the first time to annual financial statements and consolidated financial statements after the 21 July 2013 financial years. Annual and consolidated financial statements for fiscal years beginning before July 22, 2013, remain continue to apply the provisions of the commercial code as amended by force until 21 July 2013.
Fünfunddreißigster section transitional provision of the law for the equal participation of women and men in leadership positions in the private sector and the public sector article 73 § 289a paragraph 2 number 4, also in connection with paragraph 3, and § 289a paragraph 4, also in conjunction with section 336 paragraph 2, sentence 1, of the commercial code are to apply for the first time on location reports, which relate to financial years with a closing date for this after 30 September 2015.
36th section transitional provisions to the small investor protection act type 74 § 335 paragraph 1 sentence 4 of the commercial code as amended by the small investors protection act of July 3, 2015 (Federal Law Gazette I p. 1114) is to apply for the first time on annual and consolidated financial statements for fiscal years beginning after December 31, 2014.
Siebenunddreißigster section transitional provisions to the financial directive implementation Act type 75 
(1) §§ 255, 264, 264 b, 265, 267a paragraph 3, the §§ 268, 271, 272, 274a, 275, 276, 277 paragraph 3, the §§ 284, 285, 286, 288, 289, 291, 292, 294, 296-298, 301, 307, 309, 310, 312 up to 315a, 317, 322, 325, 326, 328, 331, 334, 336-340a 340e 340i, 340n, 341a, 341 b, 341j, and 341n of the commercial code in its version of the accounts directive implementation Act of July 17, 2015 (Federal Law Gazette I p. 1245) are for the first time on the annual and consolidated financial statements, as well as location - and After December 31, 2015 starting group management report for the business year to apply. The provisions referred to in sentence 1 and section 277, paragraph 4 and article 278 of the commercial code as amended by force until July 23, 2015 are last to apply on annual and consolidated financial statements as well as location and group management report for a fiscal year commencing before January 1, 2016.
(2) §§ 267, 267a paragraph 1, article 277, paragraph 1, as well as § 293 of the commercial code in its version of the accounts directive implementation Act of July 17, 2015 (Federal Law Gazette I p. 1245) may for the first time on annual and consolidated financial statements, fiscal year after 31 December 2013 starting location reports and consolidated management report for the applied, but only a total. No use is made of the early application of §§ 267, 267a paragraph 1, article 277, paragraph 1 or article 293 amended the accounts directive implementation Act, are the provisions referred to in sentence 1 for the first time on the annual and consolidated financial statements, to apply location - and group management report for the fiscal year beginning after December 31, 2015. in this case, the §§ 267, 267a (1), are to apply article 277, paragraph 1 and § 293 of the commercial code in force until July 22, 2015 amended last on the fiscal year ending before January 1, 2016. In the first application of the provisions referred to in sentence 1 is to indicate the missing comparability of revenues in the annex or group and under guaranteeing representation of the amount of the revenues of the previous year, which arise from the application of article 277 paragraph 1 as amended by the accounts directive implementation Act would explain.
(3) § 8 b and the provisions of the third of subparagraph of the fourth section of the third of book of the commercial code as amended by the accounts directive implementation Act are for the first time to apply to payment reports and consolidated financial reports for any fiscal year commencing after July 23, 2015.
(4) § 253 paragraph 3 sentence 3 of the commercial code as amended by the accounts directive implementation Act applies, be activated after December 31, 2015 for the first time on intangible fixed assets. § 253 (3) sentence 4 of the commercial code as amended by the accounts directive implementation Act applies, arising from acquisition operations that occurred in fiscal years that began after December 31, 2015 for the first time on business or goodwill in the sense of § 246 paragraph 1 sentence 4 of the commercial code. Paragraph 1 is with the provision to apply, that an early application of sentence 1 designated provisions also article 253 paragraph 3 and 5 of the commercial code as amended by the accounts directive implementation Act is applied in paragraph 1 sentence 2. Paragraph 1 sentence 3 to 5 shall apply mutatis mutandis.
(5) expenses arising from the application of article 67 paragraph 1 and 2 are in the profit and loss account within other operating expenses as "expenses referred to in article 67 paragraph 1 and 2 adjusted" and returns it within other operating income as "profits in accordance with article 67 paragraph 1 and 2 EGHGB" separately.