Pursuant to Section 289 (2) and Section 15 (1) of the German Commercial Code (HGB), corporations must also publish forward-looking statements on the development of business as part of the management report to be attached to the annual financial statements. The purpose of the provision is to inform investors about the expected situation of the company with regard to earnings, liquidity and assets. – See Astro forecast, statements, forward-looking, market manipulation, disclosure requirements. – Cf. Annual Report 2009 of BaFin, p. 211 (forecast report cannot be omitted due to unmanageable situation in the overall economy).
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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/