(1) Unless otherwise determined, new shares of stock participate in the profits of the entire financial year in which the increase of the capital stock was resolved upon.
(2) It may be stipulated in the resolution adopted as to the increase of the capital stock that the new shares of stock already are to participate in the profits of the most recent financial year expired prior to the resolution as to the capital increase having been adopted. In such event, the increase of the capital stock is to be resolved upon prior to a resolution being adopted regarding the appropriation of the net income of the most recent financial year expired prior to the resolution. The resolution adopted as to the appropriation of the net income of the most recent financial year expired before said resolution as to the capital increase was adopted will enter into force only once the capital stock has been increased. If the resolution adopted as to the capital increase has not been entered in the Commercial Register within three months of the resolution having been adopted, the resolution adopted as to the increase of the capital stock and the resolution adopted as to the appropriation of the net income of the most recent financial year expired before said resolution as to the capital increase having been adopted will be null and void. The period is tolled for as long as an action for avoidance or an action for annulment is pending.