von Göler (Hrsg.) / / § 57i

§ 57i Registration and entry of resolution to increase share capital

(1) The application to enter the resolution to increase the share capital in the Commercial Register must include the balance sheet on which the capital increase is based, to which the auditors’ audit opinion has been added, and in the cases referred to in section 57f also the last annual balance sheet, unless it has already been submitted in accordance with section 325 (1) of the Commercial Code. The persons filing the application must declare to the court of registration that, to their knowledge, no reduction in assets has occurred between the reference date of the balance sheet on which the increase is based and the day on which the application for entry is filed which would preclude the capital increase if it had been passed on the day on which the application was filed.

(2) The court of registration may enter the resolution only if the balance sheet on which the capital increase is based was prepared no more than eight months before the application is filed and a declaration in accordance with subsection (1), second sentence, has been made.

(3) The court shall not be obligated to examine whether the balance sheet fulfils statutory requirements.

(4) When entering the resolution, an indication must be given that the capital increase is being made from company funds.

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