(1) The balance sheet on which the capital increase is based along with the audit report, and, in the case governed by section 209 (2) to (6), also the most recent annual balance sheet unless it has already been filed pursuant to section 325 (1) of the Commercial Code, are to be attached to the application for entry in the Commercial Register of the resolution. The parties filing the application for registration are to declare to the court that, as far as they are aware, no reduction of assets has occurred, since the balance sheet cut-off date serving as the basis of the capital increase until the date of the application for registration, that would conflict with the capital increase had this been resolved upon on the date on which the application for registration was filed.
(2) The court may enter the resolution in the register only if the balance sheet on which the capital increase is based was prepared as per a cut-off date that does not precede by more than eight months the date on which the application is filed for the resolution to be entered in the register and if a declaration as stipulated in subsection (1) sentence 2 has been made.
(3) The court need not review whether the balance sheets comply with statutory provisions.
(4) The entry of the resolution is to state that the capital increase is one using company funds.
(5) (repealed)