(1) The assets of the company that remain following the discharge of the liabilities will be distributed among the stockholders.
(2) The assets are to be distributed in accordance with the shares held in the capital stock unless shares of stock exist that grant different rights in the distribution of the company’s assets.
(3) Where the contributions towards the capital stock have not been made for all shares of stock in the same ratio, the contributions made are reimbursed and any surplus will be distributed in accordance with the shares held in the capital stock. Where the assets do not suffice to reimburse the contributions, the stockholders are to bear the loss in accordance with their shares in the capital stock; insofar as this is necessary, the contributions as yet outstanding are to be collected.