English Translation

153 n59 -11 - Examination of the cooperative. § 23. For the examination, the board has to submit all documents, i.e. (b) the list of members of the Board of Management, the Supervisory Board, the General Assembly, the Court of Justice, (e) the entire accounting system covering all items (soldier cash registers, main and secondary books, all supporting documents, bank cards, economic and earnings accounts, statements, interim balance sheets, etc.). (e) the written exchange of letters, (f) the bills of lading, and the corresponding cost estimates with financing plans and income calculations, contract documents, building books, construction accounts, etc. The Board of Directors shall provide the examiners with the required information. The Board shall take part in the meetings in order to be present for the provision of information.The Board of Management shall inform the Supervisory Board in due time of the date of the audits, since the Board must be represented at the meeting. At the end of the Prifung, a meeting of the auditor with the Executive Board and Supervisory Board will take place, to which all members of the organs are to be invited and on which all the members will appear.