REGULATIONS CONCERNING TERMINOLOGY, FORMS AND METHODS OF PREPARATION OF FINANCIAL STATEMENTS, ETC. Copyright Roderick Seeman

Article 62. Indications of Amount Paid in for New Shares, etc.) The amount paid in for new shares and subscription monies for new shares deposited after the passage of the time limit of the subscription for new stock must be entered via the establishment of a separate heading following paid in capital, bearing the heading amount paid in for new shares or subscription deposit money.

2. In those cases of the previous Paragraph, the number of the said shares issued, the date of the capital increase and the amount of the said money that is scheduled to be included into the legal capital reserve must be noted in the balance sheet.