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Section 311Definition; exemptionSection 312Values recognised for participating interests and treatment of the differenceNotes to the consolidated financial statements**](englisch_hgb.html#p1509)|Section 313Explanation of the consolidated balance sheet and of the consolidated profit and loss account, information on possession of participating interestsSection 314Other mandatory disclosuresConsolidated management report**](englisch_hgb.html#p1578)|Section 315Content of the consolidated management reportSection 315aSupplementary provisions for certain stock corporations and public partly limited partnershipsSection 315b Obligation to draw up a consolidated non-financial statement; exemptionSection 315c Content of the consolidated non-financial statementSection 315dConsolidated corporate governance statementConsolidated financial statements in accordance with international accounting standards**](englisch_hgb.html#p1628)|Audit**](englisch_hgb.html#p1633)|Section 316aAudit of public-interest entitiesSection 317Subject matter and scope of the auditSection 318Appointment of the statutory auditor; removal from officeSection 319Selection of the auditors and preclusion criteriaSection 320Duty to submit documents; right to obtain informationSection 321Auditor’s additional reportSection 321aDisclosure of the auditor’s additional report in special casesSection 323Responsibilities of the statutory auditorSection 324Audit committeeSection 324aApplication to the standalone financial statements pursuant to section 325 (2a)Disclosure, verification by the body maintaining the Business Register**](englisch_hgb.html#p1740)|Section 325aBranch offices of share capital companies having their seat abroadSection 326Eased disclosure requirements, based on the size of the enterprise, for small share capital companies and micro share capital companies