(1) The management board and the chairperson of the supervisory board are to file an application for entry of the resolution as to the increase of the capital stock in the Commercial Register. The application for registration is to state which contributions to the current capital stock have not yet been made and why they cannot be obtained. If it is intended to forgo an audit of the contribution in kind and notice of the date of the resolution adopted as to the capital increase has been published in advance (section 183a (2)), the parties filing the application for registration need only give an assurance in same that since publication of the notice, they have not become aware of any circumstances within the meaning of section 37a (2).
(2) The report on the audit of the contributions in kind (section 183 (3)) or the annexes specified in section 37a (3) are to be attached to the application for registration.
(3) The court may refuse to make the entry applied for if the value of the contribution in kind is lower, to a greater than negligible degree, than the minimum issue price of the shares of stock to be allotted therefor. Section 38 (3) applies accordingly if an audit of the contribution in kind is forgone pursuant to section 183a (1).