(1) The shares of stock to be allotted additionally in accordance with section 255a (1) and subsection (2) sentence 1 may be created, under the terms of the present subsection and of subsections (2) to (4), by a further capital increase in return for a contribution in kind. The object of the contribution in kind is the claim of the entitled stockholders to having additional shares of stock allotted as has been established by a court decision (section 11 (1) of the Act on Valuation Proceedings under Corporate Law) or a court settlement (section 11 (2) to (4) of the Act on Valuation Proceedings under Corporate Law); the claim expires upon the implementation of the further capital increase being entered in the register (section 189 of this Act). Where the claim is established by a court decision (section 11 (1) of the Act on Valuation Proceedings under Corporate Law), it is not possible to make the contribution in kind before the court ruling has become final and binding.
(2) Instead of the specifications in accordance with section 183 (1) sentence 1 and section 205 (2) sentence 1, the following suffices:
1. the determination that the claims of the entitled stockholders to being allotted additional shares of stock, as established by the court decision or by the settlement recorded by the court, which is to be designated in either case, are being contributed, as well as
2. the statement of the nominal amount to be granted on the basis of the court decision or of the court settlement, in the case of no-par-value shares the number of shares of stock to be allotted.
Section 182 (4) as well as sections 186, 187 and 203 (3) are not to be applied.
(3) The company is to appoint a trustee. The trustee has authority to take the following actions in their own name:
1. to assign to the company the claims to allotment of additional shares of stock,
2. to subscribe to the additional shares of stock to be allotted,
3. to take receipt of the shares of stock to be allotted additionally, of additional payments in cash and indemnifications in money as provided for in each case in section 255a, as well as
4. to make all of the declarations to be made by the entitled stockholders inasmuch as they are required for the acquisition of the shares of stock.
Section 35 (3) is to be applied accordingly.
(4) The following are to be attached to the applications for registration in accordance with sections 184 and 188: the court decision or the settlement recorded by the court, as an execution or as a public certified copy, from which the nominal amount to be additionally granted or, in the case of no-par-value shares, the number of shares of stock to be allotted additionally can be ascertained. Section 188 (3) no. 2 is not to be applied.
(5) Section 182 (4) as well as sections 186, 187 and 203 (3) are not to be applied to capital increases that are implemented in order to allot additional shares of stock on the basis of pre-emptive rights to newly issued shares of stock exercised in accordance with section 255a (2) sentence 3.
(6) Section 255 (2) applies accordingly to the resolution as to the capital increase in accordance with subsection (1).