(1) Where a contribution in kind (section 27 (1) and (2)) is made, the resolution adopted as to the increase of the capital stock is to specify its object, the person from whom the company is purchasing the object and the nominal amount, and in the case of no-par-value shares the number of shares to be allotted in the context of the contribution in kind. The resolution may be adopted only if the fact that contributions in kind are being made has been expressly published by due and proper notice along with the specifications pursuant to sentence 1.
(2) Section 27 (3) and (4) applies accordingly.
(3) Where the capital is increased based on contributions in kind, an audit is to be performed by one or several auditors. Section 33 (3) to (5) and sections 34, 35 apply accordingly.