(1) The contributions may not be restituted to the stockholders. The payment of the purchase price in the context of a permissible purchase of treasury shares of stock is not considered a restitution. Sentence 1 does not apply to performance made where a control agreement or profit and loss absorption agreement (section 291) is in place, or where such performance is covered by a fully recoverable claim against the stockholder to counter-performance or to restitution. Moreover, sentence 1 is not to be applied to the restitution of a stockholder’s loan, nor is it to be applied to performance under claims arising from legal transactions that correspond to a stockholder’s loan in economic terms.
(2) No commitment may be made to stockholders to pay interest, nor may such interest be disbursed.
(3) Prior to the company being dissolved, solely the net income may be distributed among the stockholders.