von Göler (Hrsg.) / / § 57c
§ 57c Capital increase from company funds
(1) The share capital may be increased by transforming reserves into share capital (ʻcapital increase from company fundsʼ).
(2) A resolution to increase the share capital may be passed only after approval of the annual financial statements for the last complete financial year before the resolution to increase the capital is passed (ʻlast annual financial statementsʼ) and a resolution has been passed regarding the appropriation of earnings.
(3) The resolution to increase the share capital is to be based on a balance sheet.
(4) In addition to sections 53 and 54 concerning amendments to the articles of association, sections 57d to 57o also apply.
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