(1) Treasury shares of stock participate in the increase of the capital stock.
(2) Shares of stock that have been paid in only in part participate in the increase of the capital stock in accordance with their proportion in the capital stock. In their case, the capital increase cannot be implemented by issuing new shares; in the case of par-value shares, their nominal amount is increased. If fully paid shares of stock exist besides the partly paid shares of stock, then, in the case of fully paid par-value shares, the capital increase may be performed by increasing the nominal amount of the shares of stock and by issuing new shares of stock; the resolution adopted as to the increase of the capital stock must set out the nature of the increase. Inasmuch as the capital increase is implemented by increasing the nominal amount of the shares of stock, it is to be calculated such that no amounts are allocated to shares of stock, as a result of the capital stock increase, which cannot be covered by an increase of the nominal amount of the shares of stock.