(1) Subject to the pre-requisites set out in section 33a having been met, the audit of a contribution in kind (section 183 (3)) may be forgone. The following subsections apply if an audit is so forgone.
(2) The management board is to give notice in the company’s publications of record of the date of the resolution adopted as to the capital increase while also citing the particulars stipulated by section 37a (1) and (2). The implementation of the capital stock increase may not be entered in the Commercial Register prior to expiry of four weeks since the notice has been published.
(3) Where the pre-requisites set out in section 33a (2) are given, the local court is to appoint one or several auditors, upon a corresponding petition being filed by stockholders who, on the date on which the resolution as to the capital increase was adopted, jointly held five per cent of the capital stock and continue to hold this ownership interest on the date of filing their petition. The petition may be filed up until the date on which the implementation of the capital stock increase (section 189) is entered in the Commercial Register. Prior to its decision regarding the petition, the court is to hear the management board. A complaint may be lodged against the decision.
(4) For the further procedure, Section 33 (4) and (5), sections 34 and 35 apply accordingly.