Commission Decision of 26 January 2011 on State aid C 7/10 (ex CP 250/09 and NN 5/10) implemented by Germany — Scheme for the carry-forward of tax losses in the case of restructuring of companies in difficulty (Sanierungsklausel) (notified under document C(2011) 275) (Only the German text is authentic) (Text with EEA relevance) (2011/527/EU)