§ 57o Purchase costs

The purchase costs of the shares acquired before the increase in the share capital and of the new shares allotted to them are deemed to be the amounts resulting for the individual shares if the purchase costs of the shares acquired before the increase in the share capital are distributed across them and the new shares allotted to them in the same proportion as the nominal values. The increase in shares is not to be accounted for as receipts.

Table of contents
Expert Notes for Legal Professionals
At this moment, a legal commentary is not yet available for this clause. We hope to help you by providing a translation of the wording of the law. Please contact us, if you would like to recommend a highly qualified author.
Previous Clause
§ 57n Profit share of new shares
Next Clause
§ 58 Reduction in share capital
Footnotes