(40) Exercise of the exemption option pursuant to § 264 (3) HGB

Index
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43

The preparation of consolidated financial statements effectively exempts BVB Merchandising GmbH and BVB Event & Catering GmbH from the obligation to prepare annual financial statements within the meaning of § 264 (3) HGB.