(1) The management board and the chairperson of the supervisory board are to file an application for entry in the Commercial Register of the resolution adopted as to the conditional capital increase. Section 184 (1) sentence 3 applies accordingly.
(2) The following documents are to be attached to the application for registration:
1. in the case of a conditional capital increase based on contributions in kind, the contracts on which the specifications pursuant to section 194 are based or that were concluded in order to implement them, and the report on the audit of the contributions in kind (section 194 (4)) or the documents designated in section 37a (3) as enclosures;
2. a calculation of the costs that will arise for the company by the issuance of the shares of a new issue.
3. (repealed)
(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).