Those amounts are considered acquisition costs of the shares of stock purchased prior to the increase of the capital stock and the new shares of stock allotted to them that result for the individual shares of stock once the acquisition costs of the shares of stock purchased prior to the increase of the capital stock are distributed to these shares of stock, and to the new shares of stock allotted to them, in the ratio that the shares of stock have to the capital stock. The accrual of shares of stock is not to be recognised on the balance sheet as an addition.
Subdivision 5
Convertible bonds. Income bonds