The annual financial statements may be disclosed pursuant to section 325 of the Commercial Code, in the case governed by section 234, only after the resolution as to the capital reduction has been registered, and in the case governed by section 235, only after the resolutions as to the capital reduction and the capital increase, as well as the fact of the implementation of the increase, have been entered in the Commercial Register.
Subdivision 3
Capital reduction by redeeming shares of stock. Exception for no-par-value shares