Handelsgesetzbuch

Handelsgesetzbuch as amended by 07/18/2017
amended by   Gesetz zur Durchführung der Verordnung (EU) Nr. 910/2014 des Europäischen Parlaments und des Rates vom 23. Juli 2014 über elektronische Identifizierung und V ertrauensdienste für elektronische Transaktionen im Binnenmarkt und zur Aufhebung der Richtlinie 1999/93/EG (eIDAS-Durchführungsgesetz)

 Unternehmensregisterverordnung

 Kreditinstituts-Rechnungslegungsverordnung

Commission Delegated Regulation  (EU) No 694/2014 of 17 December 2013 supplementing Directive  2011/61/EU of the European Parliament and of the Council with regard to regulatory technical standards determining types of alternative investment fund managers

Directive  2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive  2006/43/EC on statutory audits of annual accounts and consolidated accounts

Regulation  (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC

Directive  2013/50/EU of the European Parliament and of the Council of 22 October 2013 amending Directive  2004/109/EC of the European Parliament and of the Council on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market, Directive  2003/71/EC of the European Parliament and of the Council on the prospectus to be published when securities are offered to the public or admitted to trading and Commission Directive  2007/14/EC laying down detailed rules for the implementation of certain provisions of Directive  2004/109/EC

Directive  2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive  2006/43/EC of the European Parliament and of the Council and repealing Council Directives  78/660/EEC and  83/349/EEC

Regulation  (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation  (EU) No 648/2012

Directive  2012/6/EU of the European Parliament and of the Council of 14 March 2012 amending Council Directive  78/660/EEC on the annual accounts of certain types of companies as regards micro-entities

Directive  2009/110/EC of the European Parliament and of the Council of 16 September 2009 on the taking up, pursuit and prudential supervision of the business of electronic money institutions amending Directives  2005/60/EC and  2006/48/EC and repealing Directive  2000/46/EC

Directive  2009/44/EC of the European Parliament and of the Council of 6 May 2009 amending Directive  98/26/EC on settlement finality in payment and securities settlement systems and Directive  2002/47/EC on financial collateral arrangements as regards linked systems and credit claims

Directive  2007/64/EC of the European Parliament and of the Council of 13 November 2007 on payment services in the internal market

Directive  2007/36/EC of the European Parliament and of the Council of 11 July 2007 on the exercise of certain rights of shareholders in listed companies

Directive  2006/68/EC of the European Parliament and of the Council of 6 September 2006 amending Council Directive  77/91/EEC as regards the formation of public limited liability companies and the maintenance and alteration of their capital

Commission Directive  2006/73/EC of 10 August 2006 implementing Directive  2004/39/EC of the European Parliament and of the Council as regards organisational requirements and operating conditions for investment firms and defined terms for the purposes of that Directive

Directive  2006/46/EC of the European Parliament and of the Council of 14 June 2006 amending Council Directives  78/660/EEC on the annual accounts of certain types of companies,  83/349/EEC on consolidated accounts,  86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions and 91/674/EEC on the annual accounts and consolidated accounts of insurance undertakings

Commission recommendation of 14 December 2004 fostering an appropriate regime for the remuneration of directors of listed companies

Directive  2004/25/EC of the European Parliament and of the Council of 21 april 2004 on takeover bids

Directive  2003/58/EC of the European Parliament and of the Council of 15 July 2003 amending Council Directive  68/151/EEC, as regards disclosure requirements in respect of certain types of companies

Council Regulation  (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE)

Council Directive  2003/72/EC of 22 July 2003 supplementing the Statute for a European Cooperative Society with regard to the involvement of employees

Directive  2003/51/EC of the European Parliament and of the Council of 18 June 2003 amending Directives  78/660/EEC,  83/349/EEC,  86/635/EEC and 91/674/EEC on the annual and consolidated accounts of certain types of companies, banks and other financial institutions and insurance undertakings

Council Directive  2003/38/EC of 13 May 2003 amending Directive  78/660/EEC on the annual accounts of certain types of companies as regards amounts expressed in euro

Regulation  (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards

Directive  2001/65/EC of the European Parliament and of the Council of 27 September 2001 amending Directives  78/660/EEC,  83/349/EEC and  86/635/EEC as regards the valuation rules for the annual and consolidated accounts of certain types of companies as well as of banks and other financial institutions

Sixth Council Directive  82/891/EEC of 17 December 1982 based on Article 54 (3) (g) of the Treaty, concerning the division of public limited liability companies

Third Council Directive  78/855/EEC of 9 October 1978 based on Article 54 (3) (g) of the Treaty concerning mergers of public limited liability companies

Second Council Directive  77/91/EEC of 13 December 1976 on coordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and the maintenance and alteration of their capital, with a view to making such safeguards equivalent