(1) The capital stock is to be recognised on the balance sheet as subscribed capital. In this context, the amount of the capital stock allocated to each class of stock is to be stated separately. Contingent capital is to be noted at its nominal amount. Where multiple-vote shares exist, the aggregate number of votes formed by the multiple-vote shares and that of the other shares of stock is to be noted for the subscribed capital.
(2) Regarding the item “capital reserve,” the following is to be stated separately on the balance sheet or in the notes:
1. the amount allocated to same in the course of the financial year;
2. the amount withdrawn from same for the financial year.
(3) Regarding the individual items of the retained earnings, the following are each to be stated separately on the balance sheet or in the notes:
1. the amounts that the general meeting has allocated to same out of the net income for the preceding year;
2. the amounts allocated to same out of the surplus for the financial year;
3. the amounts withdrawn from same for the financial year.
(4) Subsections (1) to (3) are not to be applied to stock corporations that are micro share capital companies within the meaning of section 267a of the Commercial Code where they avail themselves of the eased requirements pursuant to section 266 subsection (1) sentence 4 of the Commercial Code. Small stock corporations within the meaning of section 267 (1) of the Commercial Code are to apply subsections (2) and (3) subject to the proviso that the information is to be stated on the balance sheet.
Sections 153 to 157
(repealed)