| Principle 21 |
All other things being equal, the company will ensure equal treatment of all shareholders in respect of information. |
| Principle 22 |
Shareholders and third parties are kept informed by the consolidated financial statements and the group management report (including CSR reporting), as well as by interim financial information. |
| Recommendations: |
| F.1 |
The company shall disclose to shareholders, without undue delay, all material new facts made available to financial analysts and similar addressees. |
| F.2 |
The consolidated financial statements and the group management report shall be made publicly accessible within 90 days from the end of the financial year, while mandatory interim financial information shall be made publicly accessible within 45 days from the end of the reporting period. |
| F.3 |
If the company is not required to publish quarterly statements, it shall still inform shareholders during the course of the year in an appropriate way – in addition to the half-year financial report – about business developments, and in particular about material changes to the business outlook and the risk situation. |
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| Principle 23 |
Management Board and Supervisory Board provide information about the company's corporate governance in their Corporate Governance Statement, on an annual basis. |
| Recommendations: |
| F.4 |
The Supervisory Board and Management Board of listed companies subject to special legal regulations shall specify, in the Corporate Governance Statement, what Code recommendations were not applied due to over-riding legal stipulations. |
| F.5 |
The company shall keep previous Corporate Governance Statements and Declarations of Compliance regarding the recommendations of the Code available on its website for a period of at least five years. |
